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The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets

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Cited by:

  1. Ma, Yan & Mao, Qian & Hu, Nan, 2024. "To protect or to hide-an investigation on corporate redacted disclosure motives under new FAST act regulation," Emerging Markets Review, Elsevier, vol. 60(C).
  2. Zheng Liu & Ning Zhang, 2024. "The productivity effect of digital financial reporting," Review of Accounting Studies, Springer, vol. 29(3), pages 2350-2390, September.
  3. Fathia Elleuch Lahyani & Salma Damak Ayadi, 2025. "Innovation capital disclosure and independent directors: evidence from France," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(1), pages 125-139, March.
  4. Ioannis V. Floros & Konduru Sivaramakrishnan & Rustam Zufarov, 2024. "Proprietary costs and the equity financing choice," Review of Accounting Studies, Springer, vol. 29(2), pages 1276-1319, June.
  5. Park, Jihwon & Sani, Jalal & Shroff, Nemit & White, Hal, 2019. "Disclosure incentives when competing firms have common ownership," Journal of Accounting and Economics, Elsevier, vol. 67(2), pages 387-415.
  6. 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).
  7. Tseng, Kevin, 2022. "Learning from the Joneses: Technology spillover, innovation externality, and stock returns," Journal of Accounting and Economics, Elsevier, vol. 73(2).
  8. Fei, Xingyuan, 2022. "Nondisclosure and analyst behavior: Evidence from redaction of proprietary information from public filings," Journal of Corporate Finance, Elsevier, vol. 72(C).
  9. Lattanzio, Gabriele & Ma, Yue, 2023. "Cybersecurity risk and corporate innovation," Journal of Corporate Finance, Elsevier, vol. 82(C).
  10. Farzad Saidi & Alminas Žaldokas, 2021. "How Does Firms’ Innovation Disclosure Affect Their Banking Relationships?," Management Science, INFORMS, vol. 67(2), pages 742-768, February.
  11. Kepler, John D., 2021. "Private communication among competitors and public disclosure," Journal of Accounting and Economics, Elsevier, vol. 71(2).
  12. Yanyi Ye & Yun Wang & Xiaoguang Yang, 2022. "Bank loan information and information asymmetry in the stock market: evidence from China," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 8(1), pages 1-28, December.
  13. Wu, Yue Rio & Huang, Sterling & Tsang, Albert & Wang, Kun Tracy, 2025. "Generalist managers and firm innovation worldwide: The role of innovation-specific institutions," Journal of Accounting and Economics, Elsevier, vol. 79(2).
  14. Hyunkwon Cho & Sunhwa Choi & Robert Kim, 2023. "Less timely earnings announcements and voluntary disclosure," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 524-564, March.
  15. Roberto Vincenzi, 2025. "Voluntary disclosures and monetary policy: evidence from quantitative easing," Review of Accounting Studies, Springer, vol. 30(1), pages 650-701, March.
  16. Hyo Kang & Wyatt Lee, 2022. "How innovating firms manage knowledge leakage: A natural experiment on the threat of worker departure," Strategic Management Journal, Wiley Blackwell, vol. 43(10), pages 1961-1982, October.
  17. Duong, Huu Nhan & Goyal, Abhinav & Zolotoy, Leon, 2024. "Anti-collusion leniency legislations and IPO activity: Worldwide evidence," Journal of Corporate Finance, Elsevier, vol. 89(C).
  18. Noh, Suzie & So, Eric C. & Weber, Joseph P., 2019. "Voluntary and mandatory disclosures: Do managers view them as substitutes?," Journal of Accounting and Economics, Elsevier, vol. 68(1).
  19. Caleb Rawson, 2022. "Manager perception and proprietary investment disclosure," Review of Accounting Studies, Springer, vol. 27(4), pages 1493-1525, December.
  20. Hu, Yaoxing & Yang, Xinyao, 2025. "Institutional joint shareholding, digital transformation and corporate ESG performance," Finance Research Letters, Elsevier, vol. 74(C).
  21. Snehal Banerjee & Iván Marinovic & Kevin Smith, 2024. "Disclosing to Informed Traders," Journal of Finance, American Finance Association, vol. 79(2), pages 1513-1578, April.
  22. Chen, Gary & Tian, Xiaoli (Shaolee) & Yu, Miaomiao, 2022. "Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  23. Mirko Heinle & Delphine Samuels & Daniel Taylor, 2023. "Disclosure Substitution," Management Science, INFORMS, vol. 69(8), pages 4774-4789, August.
  24. Konan Chan & Mei‐Xuan Li & Chu‐Bin Lin & Yanzhi Wang, 2022. "Organization capital effect in stock returns—The role of R&D," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(7-8), pages 1237-1263, July.
  25. Zhangfan Cao & Chen Hua & Yan Tong & Xi Wang, 2023. "The crowding‐out effects of innovation information disclosure on peers' innovation: Evidence from innovation‐driven M&As in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 4883-4908, December.
  26. Bongini, Paola & Osborne, Francesco & Pedrazzoli, Alessia & Rossolini, Monica, 2022. "A topic modelling analysis of white papers in security token offerings: Which topic matters for funding?," Technological Forecasting and Social Change, Elsevier, vol. 184(C).
  27. Amin, Md Ruhul & Akindayomi, Akinloye & Sarker, Md Showaib Rahman & Bhuyan, Rafiqul, 2023. "Climate policy uncertainty and corporate tax avoidance," Finance Research Letters, Elsevier, vol. 58(PD).
  28. Hui, Kai Wai & Oh, Jun & She, Guoman & Yeung, P. Eric, 2025. "Contract contingencies and uncertainty: Evidence from product market contracts," Journal of Accounting and Economics, Elsevier, vol. 79(2).
  29. Liangyan Cao & Wee‐Yeap Lau & Shahrin Saaid Shaharuddin, 2023. "Peer effect of proprietary information: A cost–benefit analysis of customer information disclosure," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(5), pages 2643-2656, July.
  30. Tim Martens, 2023. "The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall," Review of Accounting Studies, Springer, vol. 28(1), pages 237-264, March.
  31. Tuo, Ling & Rezaee, Zabihollah & Gao, Lei, 2024. "Is there a tradeoff between management earnings forecasts and sustainability reporting?," Global Finance Journal, Elsevier, vol. 59(C).
  32. Bornemann, Tobias & Laplante, Stacie K. & Osswald, Benjamin, 2018. "The effect of intellectual property boxes on innovative activity & effective tax rates," arqus Discussion Papers in Quantitative Tax Research 234, arqus - Arbeitskreis Quantitative Steuerlehre.
  33. Kang, Jung Koo & Lennox, Clive & Pandey, Vivek, 2022. "Client concerns about information spillovers from sharing audit partners," Journal of Accounting and Economics, Elsevier, vol. 73(1).
  34. Call, Andrew C. & Hribar, Paul & Skinner, Douglas J. & Volant, David, 2024. "Corporate managers’ perspectives on forward-looking guidance: Survey evidence," Journal of Accounting and Economics, Elsevier, vol. 78(2).
  35. Dharmendra Naidu & Kumari Ranjeeni, 2024. "Shhh… Do Gender-Diverse Boards Prioritize Product Market Concerns Over Capital Market Incentives?," Journal of Business Ethics, Springer, vol. 193(1), pages 235-257, August.
  36. Jenny Chu & Yuan He & Kai Wai Hui & Reuven Lehavy, 2025. "New product announcements, innovation disclosure, and future firm performance," Review of Accounting Studies, Springer, vol. 30(1), pages 352-383, March.
  37. Liang, Chuchu, 2024. "Advertising rivalry and discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 77(1).
  38. Ee, Mong Shan & Huang, He & Cheng, Mingying, 2023. "Do labor mobility restrictions affect debt maturity?," Journal of Financial Stability, Elsevier, vol. 66(C).
  39. Yan Li & Yutao Li, 2020. "The effect of trade secrets protection on disclosure of forward‐looking financial information," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 397-437, March.
  40. Chu-hsuan Chang & Woan-lih Liang & Yanzhi Wang, 2024. "Trade secret laws and initial public offering underpricing," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 325-353, July.
  41. Xin Xie & Ibrahim Alnafrah & Abd Alwahed Dagestani, 2025. "Tokenizing Innovation: A Blockchain‐Based Innovation System as a Step Toward Achieving Sustainable Development," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(3), pages 4075-4098, June.
  42. Stephen Glaeser & James D. Omartian, 2022. "Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(3), pages 1085-1130, June.
  43. M. D. Beneish & C. R. Harvey & A. Tseng & P. Vorst, 2022. "Unpatented innovation and merger synergies," Review of Accounting Studies, Springer, vol. 27(2), pages 706-744, June.
  44. 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.
  45. Glaeser, Stephen & Lang, Mark, 2024. "Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation," Journal of Accounting and Economics, Elsevier, vol. 78(2).
  46. Huang, Rui & Kim, Jeong-Bon & Lu, Louise Yi & Wang, Dongyue & Yu, Yangxin, 2025. "Patent litigation and narrative R&D disclosures: Evidence from the adoption of anti-troll legislation," Research Policy, Elsevier, vol. 54(1).
  47. Wang, Yanzhi, 2023. "Trade secrets laws and technology spillovers," Research Policy, Elsevier, vol. 52(7).
  48. Dan Hu & Eunju Lee & Bingxin Li, 2023. "Trade secrets protection and stock price crash risk," The Financial Review, Eastern Finance Association, vol. 58(2), pages 395-421, May.
  49. Thompson, Anne M., 2022. "Political connections and the SEC confidential treatment process," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  50. Ahçi, Mustafa, 2023. "Essays on corporate disclosures, innovation, and investments," Other publications TiSEM 0dddb5f7-17e1-41ba-97da-0, Tilburg University, School of Economics and Management.
  51. 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).
  52. Kim, Jinhwan & Valentine, Kristen, 2023. "Public firm disclosures and the market for innovation," Journal of Accounting and Economics, Elsevier, vol. 76(1).
  53. Armstrong, Daphne M. & Glaeser, Stephen & Hoopes, Jeffrey L., 2025. "Measuring firm exposure to government agencies," Journal of Accounting and Economics, Elsevier, vol. 79(1).
  54. Mehdi Beyhaghi & Pooyan Khashabi & Ali Mohammadi, 2023. "Pre-grant Patent Disclosure and Analyst Forecast Accuracy," Management Science, INFORMS, vol. 69(5), pages 3140-3155, May.
  55. Dey, Aiyesha & White, Joshua T., 2021. "Labor mobility and antitakeover provisions," Journal of Accounting and Economics, Elsevier, vol. 71(2).
  56. Xianghua Li & Ying Hu & Xiaodi Guo & Min Wang, 2024. "Government Environmental Information Regulation and Corporate ESG Performance," Sustainability, MDPI, vol. 16(18), pages 1-20, September.
  57. Dyer, Travis A. & Glaeser, Stephen & Lang, Mark H. & Sprecher, Caroline, 2024. "The effect of patent disclosure quality on innovation," Journal of Accounting and Economics, Elsevier, vol. 77(2).
  58. Bradley, Daniel & Hu, Dan & Yuan, Xiaojing & Zhang, Chi, 2023. "Trade secret protection and product market dynamics," Journal of Corporate Finance, Elsevier, vol. 83(C).
  59. Stoffman, Noah & Woeppel, Michael & Yavuz, M. Deniz, 2022. "Small innovators: No risk, No return," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  60. Katrin Hussinger & Wunnam Issah, 2023. "Early Patent Disclosure and R&D Investment in Family Firms," DEM Discussion Paper Series 23-17, Department of Economics at the University of Luxembourg.
  61. Junqin Sun & Fangjun Wang & Chongchong Lyu & Yu Wang, 2025. "The Influence of R&D Intensity on Supply Chain Transparency: Evidence From the Disclosure Substitution Perspective," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 46(2), pages 755-777, March.
  62. Dai, Yanke & Du, Ting & Gao, Huasheng & Gu, Yan & Wang, Yongqin, 2024. "Patent pledgeability, trade secrecy, and corporate patenting," Journal of Corporate Finance, Elsevier, vol. 85(C).
  63. Hao, Jinji, 2024. "Disclosure regulation, cost of capital, and firm values," Journal of Accounting and Economics, Elsevier, vol. 77(1).
  64. Daniel Saavedra, 2023. "Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements," Review of Accounting Studies, Springer, vol. 28(3), pages 1388-1412, September.
  65. Belnap, Andrew, 2023. "The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment," Journal of Accounting and Economics, Elsevier, vol. 75(1).
  66. Allee, Kristian D. & Do, Chuong & Sterin, Mikhail, 2021. "Product market competition, disclosure framing, and casting in earnings conference calls," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  67. Stephen Bahadar & Muhammad Nadeem & Rashid Zaman, 2023. "Toxic chemical releases and idiosyncratic return volatility: A prospect theory perspective," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2109-2143, June.
  68. Badryah Alhusaini & Kimball L. Chapman & Hal D. White, 2025. "Testing the waters meetings, retail trading, and capital market frictions," Review of Accounting Studies, Springer, vol. 30(2), pages 1175-1221, June.
  69. Sean Shun Cao & Kai Du & Baozhong Yang & Alan L. Zhang, 2021. "Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(4), pages 1261-1302, September.
  70. Stephen Glaeser & Jeremy Michels & Robert E. Verrecchia, 2020. "Discretionary disclosure and manager horizon: evidence from patenting," Review of Accounting Studies, Springer, vol. 25(2), pages 597-635, June.
  71. Chloe Kim Glaeser & Stephen Glaeser & Eva Labro, 2023. "Proximity and the Management of Innovation," Management Science, INFORMS, vol. 69(5), pages 3080-3099, May.
  72. Kim, Jinhwan & Valentine, Kristen, 2021. "The innovation consequences of mandatory patent disclosures," Journal of Accounting and Economics, Elsevier, vol. 71(2).
  73. Kose John & Xiaoran Ni & Chi Zhang, 2025. "Does Accelerated Patenting Information Dissemination Affect Managers’ (Un)Ethical Behavior? Evidence from the American Inventor’s Protection Act and Crash Risk," Journal of Business Ethics, Springer, vol. 197(4), pages 739-759, April.
  74. Jared Jennings & Jung Min Kim & Joshua Lee & Daniel Taylor, 2024. "Measurement error, fixed effects, and false positives in accounting research," Review of Accounting Studies, Springer, vol. 29(2), pages 959-995, June.
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