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Reporting regulation and corporate innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2020
We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … effect on the prevalence of innovative activity. The spillovers instead appear to concentrate innovation among a few large … corporate innovation. …
Persistent link: https://www.econbiz.de/10012668207
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Reporting regulation and corporate innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2021
We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … effect on the prevalence of innovative activity. The spillovers instead appear to concentrate innovation among a few large … corporate innovation. …
Persistent link: https://www.econbiz.de/10012704999
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Do Innovative Firms Communicate More? Evidence From the Relation Between Patenting and Management Guidance
Huang, Sterling - 2020
about post-innovation outcomes leads investors to demand more information. However, such innovations also likely entail … greater proprietary cost concerns, which deter disclosure. This paper uses patent grants to examine the effect of innovation … concerns having a moderating impact. Overall, our findings suggest that innovation creates demand for more voluntary disclosure …
Persistent link: https://www.econbiz.de/10012846436
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Audit fees, patent litigation, and long-term performance
Wang, Ya-Fang - In: International journal of business and economic sciences … 15 (2022) 1, pp. 7-15
Purpose: The business risk of patent litigation contributes to auditors' professional skepticism and thereby results in different audit pricing decisions. Patent infringement is viewed as a specific news and thereby results in different economic consequences. This study examines the association...
Persistent link: https://www.econbiz.de/10013332100
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Can Controls Curb Political Capture? Evidence from Patenting
Cuny, Christine; Mehta, Mihir N.; Zhao, Wanli - 2022
Theories of congressional dominance contend that regulatory agencies can be captured by the politicians that oversee them. We examine whether control systems and transparency constrain such capture. Using the United States Patent and Trademark Office (USPTO) as a setting, we begin by providing...
Persistent link: https://www.econbiz.de/10013403757
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Do Shared Auditors Facilitate Information Transfer between Clients? Evidence from Patent Citations
Tian, Xuan; Yan, Jiawen; Zuo, Luo - 2022
intensive innovation activities, and are peers in the product market. Furthermore, the effect of shared auditors on patent … patents that are more difficult for their clients to utilize in their own innovation. In addition, auditor …-facilitated information transfer leads to more intensive innovation activities. Overall, our results present evidence that shared auditors …
Persistent link: https://www.econbiz.de/10013290122
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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 … information after the AIPA and a decrease in innovation for firms whose own disclosures are divulged to competitors as a result of …
Persistent link: https://www.econbiz.de/10012847323
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Auditor's Technological Proximity Knowledge
He, Yue; Kim, Jeong-bon; Li, Bing; Liu, Zhenbin - 2023
We exploit the technological closeness among clients of the same auditor to examine whether auditors accumulate knowledge from their clients’ technological proximity. We find that a client firm’s technological proximity to other clients of its audit office improves audit quality and results...
Persistent link: https://www.econbiz.de/10014264665
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Earnings targets, strategic patent sales, and patent trolls
Kim, Jinhwan; Valentine, Kristen - 2024
Persistent link: https://www.econbiz.de/10014506034
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Corporate innovation and the auditor's assessment of going concern
Guo, Feng; Masli, Adi; Xu, Yang; Zhang, Joseph H. - In: Accounting horizons : a quarterly publication of the … 36 (2022) 4, pp. 27-45
Persistent link: https://www.econbiz.de/10013531835