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Protection of proprietary information and financial reporting opacity: Evidence from a natural experiment

Citations

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Cited by:

  1. Balsam, Steven & Puthenpurackal, John & Upadhyay, Arun, 2021. "Corporate opacity and effectiveness of independent female directors," Journal of Corporate Finance, Elsevier, vol. 69(C).
  2. Barth, Mary E. & Cahan, Steven F. & Chen, Li & Venter, Elmar R. & Wang, Ruili, 2025. "Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports," The British Accounting Review, Elsevier, vol. 57(3).
  3. Heyert, Axelle & Weill, Laurent, 2024. "Is financial inclusion a source of happiness?," International Review of Financial Analysis, Elsevier, vol. 96(PB).
  4. Al-Hadi, Ahmed & Habib, Ahsan, 2023. "Consequences of state-level regulations in accounting, finance, and corporate governance: A review," Advances in accounting, Elsevier, vol. 60(C).
  5. Yangyang Chen & Jeffrey Ng & Emmanuel Ofosu & Xin Yang, 2024. "Tick Size and Earnings Guidance in Small-Cap Firms: Evidence from the SEC’s Tick Size Pilot Program," Management Science, INFORMS, vol. 70(8), pages 5386-5407, August.
  6. Zhu, Jiali & Sun, Shiwei & Li, Peilun & Wang, Yichuan & Mao, Di, 2026. "Gold or gild: Does blockchain attention improve the efficiency of supply chain?," International Journal of Production Economics, Elsevier, vol. 293(C).
  7. Wang, Jiaxin & Liu, Jiemei & Wang, Jiawei & Huang, Xiang & Liu, Yu, 2023. "The puzzle of household wealth preservation and corporate innovation," International Review of Financial Analysis, Elsevier, vol. 90(C).
  8. Nan Hu & Xingnan Xue & Ling Liu, 2022. "The impact of air pollution on financial reporting quality: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3609-3644, September.
  9. Xiaohui Li & Yao Shen & Jing Xie, 2024. "Proxy Voting on CEO Pay: Evidence from Rejection of the Inevitable Disclosure Doctrine," Working Papers 202412, University of Macau, Faculty of Business Administration.
  10. Chen, Steven Xianglong & Cao, Zhangfan & Zheng, Xiaolan, 2025. "Does trade secret protection spur human capital investment? Evidence from the Inevitable Disclosure Doctrine," Journal of Banking & Finance, Elsevier, vol. 181(C).
  11. Rahman, Dewan & Kabir, Muhammad & Oliver, Barry, 2021. "Does exposure to product market competition influence insider trading profitability?," Journal of Corporate Finance, Elsevier, vol. 66(C).
  12. Senlin Miao & Gary Gang Tian & Fenghua Wen & Jinli Xiao, 2024. "The Independence of Judges and Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 193(3), pages 633-653, September.
  13. Jin, Tianquan & Wang, Jinhai & Wu, Yingying, 2026. "Does firms’ rhetorical nationalism obscure stock price informativeness? Evidence from Chinese listed firms," Research in International Business and Finance, Elsevier, vol. 81(C).
  14. Kihoon Hong & Jinhee Kim & So Yean Kwack, 2022. "External Monitoring, ESG, and Information Content of Discretionary Accruals," Sustainability, MDPI, vol. 14(13), pages 1-15, June.
  15. Oesch, David & Walser, Tanja, 2025. "The impact of automation on firms' reporting quality," Journal of Corporate Finance, Elsevier, vol. 92(C).
  16. Ee, Mong Shan & Huang, He & Cheng, Mingying, 2023. "Do labor mobility restrictions affect debt maturity?," Journal of Financial Stability, Elsevier, vol. 66(C).
  17. Yuan, Feng & Yuan, Jingyan, 2023. "On the relationship between protection of proprietary information and transparency of accounting information," Finance Research Letters, Elsevier, vol. 58(PB).
  18. Fung, Hung-Gay & Li, Tongxia & Lu, Chun & Wen, Min-Ming, 2025. "The inevitable disclosure doctrine: A facade or a curse in the CEO labor market," Journal of Banking & Finance, Elsevier, vol. 179(C).
  19. Cao, Zhangfan & Chen, Steven Xianglong & Lee, Edward, 2022. "Does business strategy influence interfirm financing? Evidence from trade credit," Journal of Business Research, Elsevier, vol. 141(C), pages 495-511.
  20. Ee, Mong Shan & Huang, He, 2024. "Employee mobility constraints and debt choice," Economics Letters, Elsevier, vol. 234(C).
  21. Wang, Qilin & Huang, Yehua & Zhao, Mengyao & Liu, Jinzhao, 2024. "Do natural disasters hinder analysts’ information production of non-affected firms?," Economics Letters, Elsevier, vol. 234(C).
  22. Cao, Zhangfan & Chen, Steven Xianglong & Harakeh, Mostafa & Lee, Edward, 2022. "Do non-financial factors influence corporate dividend policies? Evidence from business strategy," International Review of Financial Analysis, Elsevier, vol. 82(C).
  23. Song, Siwen & Jun, Aelee & Luo, Tianpei & Ma, Shiguang, 2024. "Political legitimacy and CSR reporting: Evidence from non-SOEs in China," Global Finance Journal, Elsevier, vol. 60(C).
  24. Luminita Enache & Hila Fogel‐Yaari & Heather Li, 2022. "Signalling long‐term focus through textual emphasis on innovation: are firms putting their money where their mouth is?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3791-3836, September.
  25. Kannan, Bharadwaj & Pinheiro, Roberto & Turtle, Harry J., 2026. "Replacing labour with capital: Evidence from aggregate mobility shocks," Labour Economics, Elsevier, vol. 98(C).
  26. Gounopoulos, Dimitrios & Huang, Winifred & Yang, Min, 2025. "Innovation and annual report readability," Research Policy, Elsevier, vol. 54(8).
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