https://scholars.lib.ntu.edu.tw/handle/123456789/608007
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.author | Chen, Sheng Syan | en_US |
dc.contributor.author | Huang C.-W | en_US |
dc.contributor.author | Hwang C.-Y | en_US |
dc.contributor.author | YAN-ZHI WANG | en_US |
dc.creator | Chen S.-S;Huang C.-W;Hwang C.-Y;Wang Y. | - |
dc.date.accessioned | 2022-04-26T06:17:55Z | - |
dc.date.available | 2022-04-26T06:17:55Z | - |
dc.date.issued | 2021 | - |
dc.identifier.issn | 0924865X | - |
dc.identifier.uri | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85115231816&doi=10.1007%2fs11156-021-01019-7&partnerID=40&md5=de0372794428d951c6e74080df1e1763 | - |
dc.identifier.uri | https://scholars.lib.ntu.edu.tw/handle/123456789/608007 | - |
dc.description.abstract | We examine whether a firm’s voluntary disclosures, proxied by management earnings forecasts, affect its innovation activity. A firm making more disclosures generates fewer patents and lower-quantity patents. Enactment of SOX is applied as a natural experiment for an exogenous shock to voluntary disclosure. Corporate innovation is reduced for accelerated filers, especially after SOX becomes effective. Nondedicated institutional ownership, R&D spillover, and rival firms’ innovation are higher for accelerated filers after SOX. There is more of a negative effect of voluntary disclosure on innovation activity when product markets are highly competitive, industry information diffusion is speedy, and disclosures are more informative. ? 2021, The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature. | - |
dc.relation.ispartof | Review of Quantitative Finance and Accounting | - |
dc.subject | Innovation | - |
dc.subject | Patent | - |
dc.subject | SOX | - |
dc.subject | Voluntary disclosure | - |
dc.title | Voluntary disclosure and corporate innovation | en_US |
dc.type | journal article | en |
dc.identifier.doi | 10.1007/s11156-021-01019-7 | - |
dc.identifier.scopus | 2-s2.0-85115231816 | - |
item.openairetype | journal article | - |
item.openairecristype | http://purl.org/coar/resource_type/c_6501 | - |
item.fulltext | no fulltext | - |
item.grantfulltext | none | - |
item.cerifentitytype | Publications | - |
crisitem.author.dept | Finance | - |
crisitem.author.dept | Finance | - |
crisitem.author.parentorg | College of Management | - |
crisitem.author.parentorg | College of Management | - |
顯示於: | 財務金融學系 |
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