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Accounting and innovation: Paths forward for research
15 references·1 citing·49 second hop
Accounting and innovation: Paths forward for research (2024)Accounting and innovation: Paths forward …Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation (2024)Measuring innovation and navi…Pre-grant Patent Disclosure and Analyst Forecast Accuracy (2022)Pre-grant Patent Disclosure a…Is all disaggregation good for investors? Evidence from earnings announcements (2021)Is all disaggregation good fo…The spillover effects of MD&A disclosures for real investment: The role of industry competition (2020)The spillover effects of MD&A…Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations (2020)Corporate Disclosure as a Tac…Paul Romer: Ideas, Nonrivalry, and Endogenous Growth (2019)Paul Romer: Ideas, Nonrivalry…Noisy Stock Prices and Corporate Investment (2018)Noisy Stock Prices and Corpor…The source of information in prices and investment-price sensitivity (2017)The source of information in …Evolution in Value Relevance of Accounting Information (2017)Evolution in Value Relevance …The End of Accounting and the Path Forward for Investors and Managers (2016)The End of Accounting and the…Guiding through the Fog: Financial statement complexity and voluntary disclosure (2016)Guiding through the Fog: Fina…Comparing the Publication Process in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences (2016)Comparing the Publication Pro…Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts (2015)Mandatory Financial Reporting…Voluntary Disclosure in R&D‐Intensive Industries* (2007)Voluntary Disclosure in R&D‐I…Endogenous Technological Change (1990)Endogenous Technological Chan…Green patenting and voluntary innovation disclosure (2026)Green patenting and voluntary…The Cross-Section of Expected Stock Returns (1992)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Customer Satisfaction and Stock Returns Risk (2009)The informational relevance of corporate social responsibility: evidence from DS400 index reconstitutions (2011)Product Market Competition and Voluntary Corporate Social Responsibility Disclosures† (2021)Liquidation Values and Debt Capacity: A Market Equilibrium Approach (1992)The theory and practice of corporate finance: evidence from the field (2001)The economic implications of corporate financial reporting (2005)Forecasting stock prices with long-short term memory neural network based on attention mechanism (2020)The local innovation spillovers of listed firms (2021)Information in Financial Markets and Its Real Effects (2022)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Textual Analysis in Accounting and Finance: A Survey (2016)A plain English measure of financial reporting readability (2017)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Earnings Management During Import Relief Investigations (1991)The effect of international institutional factors on properties of accounting earnings (2000)Do Institutional Investors Demand Public Disclosure? (2016)The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms (2017)The Effects of Mandatory ESG Disclosure around the World (2021)Credit Rationing in Markets with Imperfect Information (1981)Financial Dependence and Growth (1996)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Do Foreign Institutional Investors Improve Price Efficiency? (2020)Material Sustainability Information and Stock Price Informativeness (2020)Absorptive Capacity: A Review, Reconceptualization, and Extension (2002)Corporate Governance and Equity Prices (2003)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Social Networks Analysis in Accounting and Finance (2019)How Do Firms Change Investments Based on MD&A Disclosures of Peer Firms? (2020)Symbol or substance? Environmental regulations and corporate environmental actions decoupling (2023)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Common risk factors in the returns on stocks and bonds (1993)Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance (2012)The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016)Squaring venture capital valuations with reality (2019)Technical Change and the Aggregate Production Function (1957)Economic Welfare and the Allocation of Resources for Invention (1962)The effect of patent disclosure quality on innovation (2023)Unintended Real Effects of EDGAR: Evidence from Corporate Innovation (2024)Can financial flexibility enhance corporate green innovation performance? Evidence from an ESG approach in China (2025)How does foreign direct investment affect economic growth? (1998)Why do Some Countries Produce So Much More Output Per Worker than Others? (1999)A new data set of educational attainment in the world, 1950–2010 (2012)The Deteriorating Usefulness of Financial Report Information and How to Reverse It (2017)An Augmented q -Factor Model with Expected Growth (2020)
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References

  • 1990Endogenous Technological Change17,695 cited
  • 2016Guiding through the Fog: Financial statement complexity and voluntary disclosure640 cited
  • 2017Evolution in Value Relevance of Accounting Information465 cited
  • 2016The End of Accounting and the Path Forward for Investors and Managers456 cited
  • 2017The source of information in prices and investment-price sensitivity302 cited
  • 2018Noisy Stock Prices and Corporate Investment252 cited
  • 2007Voluntary Disclosure in R&D‐Intensive Industries*247 cited
  • 2015Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts217 cited
  • 2020The spillover effects of MD&A disclosures for real investment: The role of industry competition215 cited
  • 2024Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation152 cited
  • 2019Paul Romer: Ideas, Nonrivalry, and Endogenous Growth133 cited
  • 2020Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations112 cited
  • 2016Comparing the Publication Process in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences90 cited
  • 2022Pre-grant Patent Disclosure and Analyst Forecast Accuracy30 cited

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  • 2021Is all disaggregation good for investors? Evidence from earnings announcements29 cited
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    • 2026Green patenting and voluntary innovation disclosure7 cited