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1-5 of 5
Keywords: patents
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (6): 75–99.
Published: 01 November 2024
... Shroff, under the Senior Editorship of Kathryn Kadous. 09 06 2023 30 05 2024 31 05 2024 2024 corporate innovation research and development patents EDGAR financial reporting disclosure processing costs proprietary costs dissemination costs The advent...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (5): 147–170.
Published: 01 September 2024
... value of innovation, play a key role in firms’ management of knowledge spillover. We exploit an exogenous, randomly assigned, and staggered policy shock by the SEC that reduces processing costs of mandatory financial disclosures. In response, firms reduce patenting rates, with the effect concentrated...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (6): 223–251.
Published: 01 October 2023
... 2021 14 03 2023 15 03 2023 2023 financial reporting quality investment efficiency real effects myopia earnings response coefficient accounting measurements intangible investments patents innovations Our findings are also robust to (1) including auditor acquisition...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (5): 291–315.
Published: 01 September 2021
... with this reasoning, we find that patent applicants in more competitive industries voluntarily accelerate their patent disclosures, which are credibly disclosed via the United States Patent and Trademark Office. Our inferences are robust to using changes in industry-level import tariffs as sources of plausibly...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (1): 273–297.
Published: 01 January 2021
... likely entail greater proprietary cost concerns, which deter disclosure. This paper uses patent grants to examine the effect of innovation success on management guidance behavior. We find that more management guidance follows patent grants, suggesting that despite disclosure cost concerns, firms...