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Keywords: patent disclosures
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Journal Articles
Technology Coopetition and Voluntary Disclosures of Innovation
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (6): 351–388.
Published: 01 November 2024
...&D disclosures, and a longer delay of patent disclosures via the USPTO after a firm joins an SSO. Among alternative explanations, our evidence is most supportive of the hypothesis that firms strategically withhold innovation information. JEL Classifications : L15; M41; O32. Editor’s note...