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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

The Disclosure Function of the U.S. Patent System : Evidence from the PTDL Program and Extreme Snowfall

Martens, Tim - 2019

Can firms use the U.S. patent system to communicate with the financial market? This study uses variation in local patent information availability to identify local changes in trading volume in reaction to the release of a patent. The variation comes from changes in the geographic location of...

Persistent link: https://www.econbiz.de/10012891161

Essays on inward-oriented information flows and outward-oriented information flows

Martens, Tim - 2019

Persistent link: https://www.econbiz.de/10012137910

The environment of corporate financial reporting in capital markets : regulation, communication, and processing of accounting information

Sextroh, Christoph - 2014

Persistent link: https://www.econbiz.de/10010470208

Constructing accounting as a public policy issue : the framing of fair value accounting during the global financial crisis of 2007-09

Becker, Kirstin; Daske, Holger; Sextroh, Christoph - In: Essays on accounting regulation and its socio-economic …, (pp. 8-44). 2018

Persistent link: https://www.econbiz.de/10012116971