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Ping‐Sheng Koh2015

Article2015

Missing R&D

Ping‐Sheng Koh · David M. Reeb

606 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Intellectual Property and Patents Firm Innovation and Growth

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References

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1983Discretionary disclosure 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior 2000The Economic Consequences of Increased Disclosure 1999The Economic Consequences of Increased Disclosure 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies 2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items

Cited by

2019Economic policy uncertainty, cost of capital, and corporate innovation 2017How Do Foreign Institutional Investors Enhance Firm Innovation?2023Going digital: implications for firm value and performance 2020CEO Greed, Corporate Social Responsibility, and Organizational Resilience to Systemic Shocks 2018Transparency and firm innovation

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Details

Year2015

Typearticle

Published2015-04-05

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations606

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2015.03.004

openalex_workW2016293597

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2017The Effects of Proprietary Information on Corporate Disclosure and Transparency: Evidence from Trade Secrets

2015A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports

2017Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis