Skip Nav Destination
Close Modal
Update search
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
NARROW
Format
Journal
Article Type
Issue Section
Date
Availability
1-2 of 2
Keywords: trade secrets
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Sort by
Journal Articles
Journal:
The Accounting Review
The Accounting Review 1–30.
Published: 02 June 2025
..., Stern School of Business, Department of Accounting, New York, NY, USA. Editor’s note: Accepted by Nemit Shroff, under the Senior Editorship of W. Robert Knechel. 06 02 2023 27 03 2025 10 04 2025 2025 disclosure proprietary costs innovation trade secrets human...
Journal Articles
Access to Financial Disclosure and Knowledge Spillover
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (5): 147–170.
Published: 01 September 2024
... to obtain an innovating firm’s knowledge via patent disclosures, trade secrets, and financial disclosures. Patents, a form of corporate disclosure, grant external users low processing costs as innovating firms are obligated to disclose details of their R&D outputs. Theoretically, knowledge spillovers...
Includes: Supplementary data