Discretionary disclosure and manager horizon: evidence from patenting

Citations

Cited by:

1. 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.
2. Thaddeus Neururer & Li Wang & Yuxiang Zheng, 2025. "Patent Portfolios and Uncertainty," Journal of Futures Markets, John Wiley & Sons, Ltd., vol. 45(9), pages 1428-1447, September.
3. Mariassunta Giannetti & Xiaoyun Yu, 2021. "Adapting to Radical Change: The Benefits of Short-Horizon Investors," Management Science, INFORMS, vol. 67(7), pages 4032-4055, July.
   • Giannetti, Mariassunta & Yu, Xiaoyun, 2017. "Adapting to Radical Change: The Benefits of Short-Horizon Investors," CEPR Discussion Papers 12021, C.E.P.R. Discussion Papers.
4. Bin Yan Ding & Feng Wei, 2022. "Executive resume information disclosure and corporate innovation: Evidence from China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 3593-3610, December.
5. 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).
6. Chiu, Sheng-Hsiung & Lin, Tzu-Yu & Pan, Lu, 2024. "External financing sensitivities and inefficient R&D investment: Evidence from China," Research in International Business and Finance, Elsevier, vol. 70(PA).
7. 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.
8. Stoffman, Noah & Woeppel, Michael & Yavuz, M. Deniz, 2022. "Small innovators: No risk, No return," Journal of Accounting and Economics, Elsevier, vol. 74(1).
9. Bhusan, Soumik & Dayanandan, Ajit & Naresh, G., 2024. "Mandatory disclosure and bank earnings management in India," Emerging Markets Review, Elsevier, vol. 62(C).
10. Huang, Kun & Huang, Rui & Liu, Yuanyuan & Zhang, Zhe, 2025. "When will companies talk more about innovation? A natural experiment of intellectual property protection," International Review of Economics & Finance, Elsevier, vol. 101(C).
11. Chunhsin Chou & Joeming Lee & Yingmaw Teng & Hsiuling Lee, 2022. "The relationships between productivity, operational risk, and firm performance," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 68(3), pages 97-106.
12. Kim, Jinhwan & Valentine, Kristen, 2021. "The innovation consequences of mandatory patent disclosures," Journal of Accounting and Economics, Elsevier, vol. 71(2).
13. Zhichao Zhang & Fangjun Wang, 2023. "Managerial short‐termism and financial statement comparability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 5027-5067, December.
14. Ding, Hui & Jiang, Fuwei & Zhang, Shan & Zhang, Zhining, 2024. "Managerial myopia and corporate social responsibility：Evidence from the textual analysis of Chinese earnings communication conferences," Journal of Behavioral and Experimental Finance, Elsevier, vol. 41(C).
15. Yuanxing Wan & Ziyue Wang & Jinrui Chen & Yuting Jiang, 2025. "The impact of the recognition of high-tech enterprise on R&D disclosure," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-15, December.
16. Tseng, Kevin, 2022. "Learning from the Joneses: Technology spillover, innovation externality, and stock returns," Journal of Accounting and Economics, Elsevier, vol. 73(2).
17. Jung Min Kim, 2023. "Uncertainty about managerial horizon and voluntary disclosure," Review of Accounting Studies, Springer, vol. 28(2), pages 615-657, June.
18. Caleb Rawson, 2022. "Manager perception and proprietary investment disclosure," Review of Accounting Studies, Springer, vol. 27(4), pages 1493-1525, December.
19. 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).
20. 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.
21. Liu, Duan & Wang, Lili & Yan, Jing & Wan, Hong, 2023. "R&D manipulation and SEO pricing in the Chinese capital market: The information effect of inefficient investment," Research in International Business and Finance, Elsevier, vol. 65(C).
22. 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.
23. 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).
24. Hao, Mengshu & Hong, Jieying & Zhang, Yining, 2025. "Disrupting political ties, enhancing transparency: China's anti-corruption campaign and corporate R&D disclosure," International Review of Financial Analysis, Elsevier, vol. 103(C).
25. Chloe Kim Glaeser & Stephen Glaeser & Eva Labro, 2023. "Proximity and the Management of Innovation," Management Science, INFORMS, vol. 69(5), pages 3080-3099, May.
26. 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.