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Discretionary disclosure and manager horizon: evidence from patenting
16 references·16 citing·43 second hopsampled
Discretionary disclosure and manager horizon: evidence from patenting (2020)Discretionary disclosure and manager hori…The Quarterly Journal of Economics (2024)The Quarterly Journal of Econ…Technological Innovation, Resource Allocation, and Growth* (2017)Technological Innovation, Res…Competition and innovation: an inverted U relationship (2017)Competition and innovation: a…Innovation and Institutional Ownership (2013)Innovation and Institutional …Competition and Innovation: An Inverted U Relationship (2008)Competition and Innovation: A…The economic implications of corporate financial reporting (2005)The economic implications of …Market value and patent citations (2005)Market value and patent citat…The NBER Patent Citation Data File: Lessons, Insights and Methodological Tools (2001)The NBER Patent Citation Data…Protecting Their Intellectual Assets: Appropriability Conditions and Why U.S. Manufacturing Firms Patent (or Not) (2000)Protecting Their Intellectual…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…Quality Ladders in the Theory of Growth (1989)Quality Ladders in the Theory…Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Discretionary disclosure (1983)Discretionary disclosureThe Informational Role of Warranties and Private Disclosure about Product Quality (1981)The Informational Role of War…Good News and Bad News: Representation Theorems and Applications (1981)Good News and Bad News: Repre…Narrative R&D disclosure and insider trading profitability: Evidence from China (2024)Narrative R&D disclosure and …Managerial myopia and corporate social responsibility:Evidence from the textual analysis of Chinese earnings communication conferences (2024)Managerial myopia and corpora…Accounting for intangibles: a critical review (2024)Accounting for intangibles: a…Access to Financial Disclosure and Knowledge Spillover (2024)Access to Financial Disclosur…R&D manipulation and SEO pricing in the Chinese capital market: The information effect of inefficient investment (2023)R&D manipulation and SEO pric…Asymmetric Information and R&D Disclosure: Evidence from Scientific Publications (2023)Asymmetric Information and R&…Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies (2022)Redact to protect? Customers'…Learning from the Joneses: Technology spillover, innovation externality, and stock returns (2022)Learning from the Joneses: Te…Unpatented innovation and merger synergies (2021)Unpatented innovation and mer…The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall (2021)The disclosure function of th…Manager perception and proprietary investment disclosure (2021)Manager perception and propri…Real effects of financial reporting and disclosure on innovation (2020)Real effects of financial rep…Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards (2019)Real Effects of Financial Rep…Accounting quality and the transmission of monetary policy (2019)Accounting quality and the tr…Small Innovators: No Risk, No Return (2018)Small Innovators: No Risk, No…Proactive Financial Reporting Enforcement and Shareholder Wealth (2017)Proactive Financial Reporting…A Penny for Your Quotes: Patent Citations and the Value of Innovations (1990)Geographic Localization of Knowledge Spillovers as Evidenced by Patent Citations (1993)The Increasing Dominance of Teams in Production of Knowledge (2007)Necessity as the mother of ‘green’ inventions: Institutional pressures and environmental innovations (2012)The Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)COUNTERSPECULATION, AUCTIONS, AND COMPETITIVE SEALED TENDERS (1961)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Moral Hazard and Observability (1979)An Analysis of the Principal-Agent Problem (1983)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)The Theory of Incentives: The Principal-Agent Model (2001)Can Patents Deter Innovation? The Anticommons in Biomedical Research (1998)The Patent Paradox Revisited: An Empirical Study of Patenting in the U.S. Semiconductor Industry, 1979-1995 (2001)Absorptive Capacity: A Review, Reconceptualization, and Extension (2002)Links and Impacts: The Influence of Public Research on Industrial R&D (2002)Endogenous Technological Change (1989)Endogenous Technological Change (1990)A Model of Growth Through Creative Destruction (1992)Agricultural productivity, comparative advantage, and economic growth (1992)Why Do New Technologies Complement Skills? Directed Technical Change and Wage Inequality (1998)Financing Innovation and Growth: Cash Flow, External Equity, and the 1990s R&D Boom (2009)Patent Statistics as Economic Indicators: A Survey (1990)The Knowledge Economy (2004)Identifying Technology Spillovers and Product Market Rivalry (2013)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)Voluntary disclosure with a strategic opponent (1990)Investor psychology in capital markets: evidence and policy implications (2002)The Economics of Privacy (2016)A Theory of Fairness, Competition, and Cooperation (1999)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)The Skill Content of Recent Technological Change: An Empirical Exploration (2003)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2024The Quarterly Journal of Economics7,176 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2001The NBER Patent Citation Data File: Lessons, Insights and Methodological Tools3,537 cited
  • 1983Discretionary disclosure3,477 cited
  • 2005Market value and patent citations3,383 cited
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 2000Protecting Their Intellectual Assets: Appropriability Conditions and Why U.S. Manufacturing Firms Patent (or Not)3,045 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1989Quality Ladders in the Theory of Growth2,571 cited
  • 1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
  • 2017Technological Innovation, Resource Allocation, and Growth*2,445 cited
  • 2008Competition and Innovation: An Inverted U Relationship2,117 cited
  • 2017Competition and innovation: an inverted U relationship2,109 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 2013Innovation and Institutional Ownership1,947 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 1985Disclosure of Nonproprietary Information1,923 cited
  • Cited by

    • 2018Small Innovators: No Risk, No Return103 cited
    • 2020Real effects of financial reporting and disclosure on innovation77 cited
    • 2022Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies67 cited
    • 2017Proactive Financial Reporting Enforcement and Shareholder Wealth60 cited
    • 2022Learning from the Joneses: Technology spillover, innovation externality, and stock returns59 cited
    • 2023Asymmetric Information and R&D Disclosure: Evidence from Scientific Publications54 cited
    • 2019Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards53 cited
    • 2019Accounting quality and the transmission of monetary policy52 cited
    • 2021Manager perception and proprietary investment disclosure48 cited
    • 2024Managerial myopia and corporate social responsibility:Evidence from the textual analysis of Chinese earnings communication conferences38 cited
    • 2024Accounting for intangibles: a critical review33 cited
    • 2021Unpatented innovation and merger synergies30 cited
    • 2021The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall29 cited
    • 2023R&D manipulation and SEO pricing in the Chinese capital market: The information effect of inefficient investment28 cited
    • 2024Access to Financial Disclosure and Knowledge Spillover24 cited
    • 2024Narrative R&D disclosure and insider trading profitability: Evidence from China23 cited