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Keywords: trade secrets
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Journal Articles
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
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