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Deterrent disclosure
Glaeser, Stephen A.; Landsman, Wayne R. - In: The accounting review : a publication of the American … 96 (2021) 5, pp. 291-315
Persistent link: https://www.econbiz.de/10012643676
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Voluntary disclosure and corporate innovation
Chen, Sheng-syan; Huang, Chia Wei; Hwang, Chuan-yang; … - In: Review of quantitative finance and accounting 58 (2022) 3, pp. 1081-1115
Persistent link: https://www.econbiz.de/10013191849
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The disclosure function of the U.S. patent system : evidence from the PTDL program and extreme snowfall
Martens, Tim - In: Review of accounting studies 28 (2023) 1, pp. 237-264
Persistent link: https://www.econbiz.de/10014227335
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Linguistic metrics for patent disclosure: evidence from university versus corporate patents
Kong, Nancy; Dulleck, Uwe; Jaffe, Adam B.; Sun, Shupeng; … - 2020
Encouraging inventors to disclose new inventions is an important economic justification for the patent system, yet the … technical information contained in patent applications is often inadequate and unclear. This paper proposes a novel approach to … measure disclosure in patent applications using algorithms from computation allinguistics. Borrowing methods from the …
Persistent link: https://www.econbiz.de/10012291859
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Linguistic metrics for patent disclosure : evidence from university versus corporate patents
Kong, Nancy; Dulleck, Uwe; Jaffe, Adam B.; Sun, Shupeng; … - In: Research policy : policy, management and economic … 52 (2023) 2, pp. 1-21
Persistent link: https://www.econbiz.de/10014233416
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Tax strategy disclosure : a greenwashing mandate
Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2022 - This version: 27.04.2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de/10013268011
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Tax strategy disclosure : a greenwashing mandate?
Bilicka, Katarzyna A.; Casi-Eberhard, Elisa; Seregni, Carol - 2022 - This version: April 2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de/10012508711
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Corporate reporting on risks : evidence from Spanish companies
Rodríguez Domínguez, Luis; Noguera Gámez, Ligia Carolina - In: Revista de contabilidad : RC-SAR 17 (2014) 2, pp. 116-129
Persistent link: https://www.econbiz.de/10010527270
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Complex disclosure
Jin, Ginger Zhe; Luca, Michael; Martin, Daniel; Suárez … - 2018
We present evidence that complex disclosure can result from the strategic incentives to shroud information. We implement an experiment where senders are required to report their private information truthfully but can choose how complex to make their reports. We find that senders use complex...
Persistent link: https://www.econbiz.de/10011931526
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Economic consequences of announcing strategic alternatives : a voluntary disclosure's benefits and costs
Zha Giedt, Jenny - In: Contemporary accounting research : the journal of the … 40 (2023) 4, pp. 2446-2476
Persistent link: https://www.econbiz.de/10014442843