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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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The innovation consequences of mandatory patent disclosures
Kim, Jinhwan; Valentine, Kristen - In: Journal of accounting & economics 71 (2021) 2/3, pp. 1-22
Persistent link: https://www.econbiz.de/10012533585
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The Innovation Consequences of Mandatory Patent Disclosures
Kim, Jinhwan - 2020
We investigate the effect of patent disclosures on corporate innovation. Using the American Inventor's Protection Act … (AIPA) as a shock that increased patent disclosures, we find an increase in innovation for firms whose rivals reveal more … the law. These findings suggest patent disclosures generate both spillover benefits and proprietary costs. Our findings …
Persistent link: https://www.econbiz.de/10012847323
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Green Patenting and Voluntary Innovation Disclosure
Skinner, A. Nicole; Valentine, Kristen - 2023
We investigate whether the sustainability implications of firms’ innovative pursuits are associated with their disclosure choices. We find that firms with a greater percentage of patents granted in environmentally sound technologies provide more innovation disclosure in conference calls...
Persistent link: https://www.econbiz.de/10014258334
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The effect of patent disclosure quality on innovation
Dyer, Travis A.; Glaeser, Stephen; Lang, Mark H.; … - In: Journal of accounting and economics 77 (2024) 2/3, pp. 1-28
Persistent link: https://www.econbiz.de/10015048968
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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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Discretionary disclosure and manager horizon : evidence from patenting
Glaeser, Stephen; Michels, Jeremy; Verrecchia, Robert E. - In: Review of accounting studies 25 (2020) 2, pp. 597-635
Persistent link: https://www.econbiz.de/10012231043
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The effects of proprietary information on corporate disclosure and transparency : evidence from trade secrets
Glaeser, Stephen - In: Journal of accounting & economics 66 (2018) 1, pp. 163-193
Persistent link: https://www.econbiz.de/10011904786
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Collaborative Innovation and R&D Disclosures : Evidence From Co-patents
Lee, Caroline; Xiang, Zhongnan - 2023
This paper examines how firms’ R&D disclosures are associated with collaborative innovation, measured by co-patenting intensity. Compared to solo patents, co-patents are more uncertain and face a greater risk of proprietary information leakage. We find that firms with more co-patents tend to...
Persistent link: https://www.econbiz.de/10014353771
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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