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Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards
16 references·3 citing·50 second hop
Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards (2019)Real Effects of Financial Reporting on In…Are Ideas Getting Harder to Find? (2020)Are Ideas Getting Harder to F…Technological Innovation, Resource Allocation, and Growth* (2017)Technological Innovation, Res…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…Firm boundaries matter: Evidence from conglomerates and R&D activity (2013)Firm boundaries matter: Evide…Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Incentives for Tax Planning a…Motivating Innovation (2011)Motivating InnovationFinancial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items (2006)Earnings Management Using Cla…The theory and practice of corporate finance: evidence from the field (2001)The theory and practice of co…The Patent Paradox Revisited: An Empirical Study of Patenting in the U.S. Semiconductor Industry, 1979-1995 (2001)The Patent Paradox Revisited:…Empirical tax research in accounting (2001)Empirical tax research in acc…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Organizational Complexity and Innovation: Developing and Testing Multiple Contingency Models (1996)Organizational Complexity and…The Effect of Uncertainty on Investment: Some Stylized Facts (1995)The Effect of Uncertainty on …Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Bank Differences in the Coord…Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior (1989)Efficient Capital Markets, In…Regulations, politics, and firm green innovation (2023)Regulations, politics, and fi…IRS scrutiny and corporate innovation (2023)IRS scrutiny and corporate in…Tax Avoidance, Uncertainty, and Firm Risk (2019)Tax Avoidance, Uncertainty, a…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)The economic implications of corporate financial reporting (2005)Job Market Signaling (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Dividend Policy under Asymmetric Information (1985)A Survey of Corporate Governance (1997)Corporate Governance and Equity Prices (2003)Principles of Marketing (1972)ORGANIZATIONAL INNOVATION: A META-ANALYSIS OF EFFECTS OF DETERMINANTS AND MODERATORS. (1991)The Management of Innovation (1994)Post-Adoption Variations in Usage and Value of E-Business by Organizations: Cross-Country Evidence from the Retail Industry (2005)The Process of Innovation Assimilation by Firms in Different Countries: A Technology Diffusion Perspective on E-Business (2006)Women Directors on Corporate Boards: From Tokenism to Critical Mass (2011)Patent Statistics as Economic Indicators: A Survey (1990)Citation Frequency and the Value of Patented Inventions (1999)Protecting Their Intellectual Assets: Appropriability Conditions and Why U.S. Manufacturing Firms Patent (or Not) (2000)Citations, family size, opposition and the value of patent rights (2002)Market value and patent citations (2005)Earnings Management During Import Relief Investigations (1991)Legal Determinants of External Finance (1997)Law and Finance (1998)Textual Analysis in Accounting and Finance: A Survey (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Technical Change and the Aggregate Production Function (1957)Endogenous Technological Change (1990)The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity (2003)Artificial Intelligence and the Modern Productivity Paradox: A Clash of Expectations and Statistics (2017)The impact of artificial intelligence on labor productivity (2021)Artificial intelligence and firm-level productivity (2023)Endogenous Technological Change (1989)Artificial intelligence, firm growth, and product innovation (2023)Firm‐Level Climate Change Exposure (2023)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Cross-Section of Expected Stock Returns (1992)Managing with Style: The Effect of Managers on Firm Policies (2003)Law, finance, and economic growth in China (2005)Increasing Returns and Long-Run Growth (1986)Exploration and Exploitation in Organizational Learning (1991)The Theory of Economic Development (2003)Financial development and innovation: Cross-country evidence (2013)Innovation and Institutional Ownership (2013)The dark side of analyst coverage: The case of innovation (2013)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)
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References

  • 2001The theory and practice of corporate finance: evidence from the field5,947 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior2,585 cited
  • 2017Technological Innovation, Resource Allocation, and Growth*2,445 cited
  • 2001The Patent Paradox Revisited: An Empirical Study of Patenting in the U.S. Semiconductor Industry, 1979-19952,249 cited
  • 2011Motivating Innovation1,976 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 1996Organizational Complexity and Innovation: Developing and Testing Multiple Contingency Models1,466 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 2020Are Ideas Getting Harder to Find?999 cited
  • 2001Empirical tax research in accounting956 cited
  • 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited
  • 1995The Effect of Uncertainty on Investment: Some Stylized Facts832 cited
  • 2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items825 cited
  • 1995

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Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes
663 cited
  • 2013Firm boundaries matter: Evidence from conglomerates and R&D activity648 cited
  • Cited by

    • 2019Tax Avoidance, Uncertainty, and Firm Risk39 cited
    • 2023Regulations, politics, and firm green innovation22 cited
    • 2023IRS scrutiny and corporate innovation21 cited