Showing 11 - 20 of 145,939
This paper examines the effect of mandatory pre-grant patent publications on the innovation of venture capital (VC … relative improvements in innovation outputs for companies whose pre-AIPA patent applications received more "revise and resubmit …
Persistent link: https://www.econbiz.de/10013307016
In this paper, we examine the effect of peer research and development (R&D) disclosures on corporate innovation. R …&D disclosures by cross-listing firms are associated with greater innovation for industry peers in the U.S. market, especially when … quality appear to promote innovation by ameliorating financing frictions. Overall, this study provides evidence of R …
Persistent link: https://www.econbiz.de/10012840256
disclosure is negatively associated with corporate innovation. Using a textual analysis of a large sample of 10-K filings for US … firms, we identify a negative relationship between risk disclosure and firm-level investments in R&D and innovation output …, with risk disclosure having a larger impact on innovation among firms with financial constraints. These results suggest …
Persistent link: https://www.econbiz.de/10012900989
that, the system significantly stimulates green innovation in hard-to-abate enterprises with an entrepreneurial orientation … mechanism of public attention is found to be ineffective in stimulating corporate green innovation in the sample period. This … study identifies a useful channel for policymakers to develop green innovation by enhancing the current system of …
Persistent link: https://www.econbiz.de/10014581119
This study examines voluntary disclosure after successful technological innovations and the associated cost of equity capital (COEC) consequences. We find that firms with successful technological innovations, proxied by economic and scientific values of patents, are more likely to voluntarily...
Persistent link: https://www.econbiz.de/10013295233
Fiscal year-end 2018 and 2019 10-Ks filed with the SEC provide evidence of increasing use of blockchain technology by companies, but do not indicate an immediate disruptive revolution. In recent years, several large companies that were identified as using blockchain technology in business...
Persistent link: https://www.econbiz.de/10014361380
In today's uncertain financial climate it is particularly important for entities to explain their financial performance relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany's publicly traded MDAX and SDAX companies using a...
Persistent link: https://www.econbiz.de/10003948436
In December 2006, the Securities and Exchange Commission issued new rules that require the disclosure of the use of relative performance evaluation (RPE) in CEO compensation contracts. We find that about a third of the sample firms use RPE in the CEO compensation contract. On average, RPE users...
Persistent link: https://www.econbiz.de/10013115503
The Supreme Court's Citizens United decision to let corporations spend unlimited sums in federal elections was premised on a pair of promises: Corporations would disclose expenditures, and shareholders would police such spending. Those promises remain unfulfilled: of $266 million spent by...
Persistent link: https://www.econbiz.de/10013120743
This study investigates the extent to which South African listed corporations voluntarily disclose information on black economic empowerment (BEE) in their annual and sustainability reports using a sample of 75 listed corporations from 2003 to 2009. BEE is a form of socio-economic affirmative...
Persistent link: https://www.econbiz.de/10013102588