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Does mandating narrative disclosure of innovation help unveil the curtain of R&D expenditure? Evidence from regulation change in China
16 references·0 citing·38 second hopsampled
Does mandating narrative disclosure of innovation help unveil the curtain of R&D expenditure? Evidence from regulation change in China (2023)Does mandating narrative disclosure of in…A plain English measure of financial reporting readability (2017)A plain English measure of fi…Guiding through the Fog: Financial statement complexity and voluntary disclosure (2016)Guiding through the Fog: Fina…The influence of supply network structure on firm innovation (2014)The influence of supply netwo…Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency (2014)Corporate social responsibili…The dark side of analyst coverage: The case of innovation (2013)The dark side of analyst cove…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…Exploration, exploitation, and financial performance: analysis of S&P 500 corporations (2008)Exploration, exploitation, an…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Expected EPS and EPS Growth as Determinantsof Value (2005)Expected EPS and EPS Growth a…PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital (2004)PE Ratios, PEG Ratios, and Es…Information and the Cost of Capital (2004)Information and the Cost of C…The Stock Market Valuation of Research and Development Expenditures (2001)The Stock Market Valuation of…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…Fundamentals of financial management (1978)Fundamentals of financial man…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)Principles of Corporate Finance. (1981)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Political connections and the cost of equity capital (2012)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Risk, Return, and Equilibrium: Empirical Tests (1973)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Illiquidity and stock returns: cross-section and time-series effects (2002)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Corporate financing and investment decisions when firms have information that investors do not have (1984)Large Shareholders and Corporate Control (1986)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate social responsibility and access to finance (2013)Corporate Sustainability: First Evidence on Materiality (2016)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The relevance of environmental disclosures: Are such disclosures incrementally informative? (2013)Common risk factors in the returns on stocks and bonds (1993)Market Reactions to Tangible and Intangible Information (2006)Innovative efficiency and stock returns (2012)Replicating Anomalies (2018)Legal Determinants of External Finance (1997)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Enjoying the Quiet Life? Corporate Governance and Managerial Preferences (2003)The economic implications of corporate financial reporting (2005)Do financing constraints matter for R&D? (2012)Financial development and innovation: Cross-country evidence (2013)Does banking competition affect innovation? (2014)Continuous Auctions and Insider Trading (1985)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)
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References

  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2004PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital1,749 cited
  • 2001The Stock Market Valuation of Research and Development Expenditures1,734 cited
  • 2013The dark side of analyst coverage: The case of innovation1,593 cited
  • 2005Expected EPS and EPS Growth as Determinantsof Value1,414 cited
  • 2008Exploration, exploitation, and financial performance: analysis of S&P 500 corporations907 cited
  • 2014Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency813 cited
  • 1978Fundamentals of financial management685 cited
  • 2016Guiding through the Fog: Financial statement complexity and voluntary disclosure640 cited

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2017
A plain English measure of financial reporting readability
628 cited
  • 2014The influence of supply network structure on firm innovation527 cited
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