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Discretionary disclosure and manager horizon: evidence from patenting · Study

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ArticleDiscretionary disclosure and manager horizon: evidence from patenting

Stephen Glaeser2020

Article2020

Discretionary disclosure and manager horizon: evidence from patenting

Stephen Glaeser · Jeremy Michels · Robert E. Verrecchia

86 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Corporate Finance and Governance Intellectual Property and Patents

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References

2024The Quarterly Journal of Economics 2005The economic implications of corporate financial reporting 2001The NBER Patent Citation Data File: Lessons, Insights and Methodological Tools 1983Discretionary disclosure 2005Market value and patent citations 1981Good News and Bad News: Representation Theorems and Applications 2000Protecting Their Intellectual Assets: Appropriability Conditions and Why U.S. Manufacturing Firms Patent (or Not)1998The Influence of Institutional Investors on Myopic R&D Investment Behavior

Cited by

2018Small Innovators: No Risk, No Return 2020Real effects of financial reporting and disclosure on innovation 2022Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies 2017Proactive Financial Reporting Enforcement and Shareholder Wealth 2022Learning from the Joneses: Technology spillover, innovation externality, and stock returns 2023Asymmetric Information and R&D Disclosure: Evidence from Scientific Publications

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Details

Year2020

Typearticle

Published2020-02-24

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations86

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11142-019-09520-0

openalex_workW3122898517

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2019Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards

2019Accounting quality and the transmission of monetary policy