Big data technology may improve the quality of environmental information disclosure and address the challenge of information asymmetry. This study adopts a difference-in-differences strategy to investigate the effectiveness of the big data-based environmental information disclosure system...

Purpose The way to measure the value of an enterprise's R&D investments remains elusive for theoretical and empirical study on innovation economics. The paper aims to discuss this issue. Design/methodology/approach This paper expands the asset-value model pioneered by Griliches (1981) and...