We review the accounting literature on innovation, focusing on the economic attributes of
innovation that collectively differentiate innovation from other assets: novelty, nonrivalry, and …

Access to firms' innovation outputs determines the extent of knowledge spillover that poses
risk to innovation appropriability. We provide plausibly causal evidence that processing …

In recent years, fintech has rapidly developed on a global scale, bringing about significant
transformations across various industries. Particularly in the energy sector, the potential of …

This paper examines the role of peer firm disclosures in shaping corporate research and
development (R&D) investments. Drawing on models of two‐stage R&D races, I hypothesize …

Purpose Narrative disclosures offer further elucidation of a company's financial performance
beyond what is presented in numerical format. This can assist stakeholders in gaining a …

We study the real effects on innovation of a transformative change in corporate disclosure
dissemination, the implementation of the SEC's EDGAR system. On the one hand, increased …

The last two decades have witnessed a sharp increase in patent litigation in the United
States (US), mainly driven by patent trolls. By exploiting the staggered adoption of Anti-Troll …

This paper studies how climate change affects green technology innovation among
enterprises from the perspective of attention to global warming. The results show that …

This study focuses on exploring the factors influencing why companies engage in
greenhushing decisions in the cultural backgrounds of China and Republic of Korea …

This paper examines the real effects of financial information dissemination on innovation.
Broader dissemination of corporate disclosures can reduce the uncertainty associated with …