Luo, Yonggen; Feng, Xiaoli; Yang, Jinyu - In: China journal of accounting studies 11 (2023) 2, pp. 354-398
This paper investigations the impact of customers’ innovation information discovery in management discussion and … analysis (MD&A) on the innovation of suppliers. We find that the more innovation information disclosed in MD&A, the higher … innovation level of the supplier, and the higher the similarity between the supplier’s patent and the customer’s patent. Further …
