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does not stifle innovation in organizations, but rather increases incentives for innovation, as long as conservatism …
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This chapter describes three active learning activities developed for use in the introductory financial accounting class: an interview with a financial statement user, an internal control paper, and a financial statement project where students analyze two competing businesses. We gathered...
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We examine the impact of financial reporting on corporate innovation. We find that firms that exhibit more conservative … effects of conservative financial reporting on innovation are more pronounced when firms have greater need for innovation … conservative financial reporting curbs corporate innovation by exacerbating the effects of managerial myopia. Our results are …
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