Financial reporting and corporate innovation: a review of the international literature

Hedy Jiaying Huang · Ahsan Habib · Sophia Li Sun · Ying Liu · Huiting Guo

35 citations0/0 files storedAccounting and Finance

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

Abstract We synthesise the empirical studies on innovation in the accounting, finance, and corporate governance disciplines using Bushman and Smith’s corporate transparency framework as our theoretical lens. The review presents competing findings on the association between financial reporting and innovation. Most of the reviewed studies fail to address the critical question of how the financial reporting system affects the interactions among financial development, corporate governance and innovation. We suggest future research, ranging from enriching the theoretical perspectives to incorporating the future of innovation research in the COVID‐19 environment.

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References

1977Institutionalized Organizations: Formal Structure as Myth and Ceremony 1991Exploration and Exploitation in Organizational Learning 1983Separation of Ownership and Control 2003Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review 1962Economic Welfare and the Allocation of Resources for Invention 1934The Theory of Economic Development: An Inquiry into Profits, Capital, Credit, Interest, and the Business Cycle 1992A Model of Growth Through Creative Destruction 1943Capitalism, Socialism and Democracy.

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