Liu, Jinyang; Ye, Kangtao; Liu, Yurou - In: China journal of accounting research : CJAR 16 (2023) 2, pp. 1-20
to disclose operational information and a staggered difference-in-differences model to examine the impact of mandatory … information disclosure on corporate innovation. We find that companies subject to mandatory operational information disclosure …-tech industries. Although mandatory operational information disclosure reduces their competitive advantage, companies appear to …