| dc.contributor | 財管系 | - |
| dc.creator (作者) | 黃嘉威 | - |
| dc.creator (作者) | Huang, Chia-Wei | - |
| dc.creator (作者) | Chen, Sheng-Syan | - |
| dc.creator (作者) | Hwang, Chuan-Yang | - |
| dc.creator (作者) | Wang, Yanzhi | - |
| dc.date (日期) | 2022-04 | - |
| dc.date.accessioned | 11-Apr-2022 15:46:54 (UTC+8) | - |
| dc.date.available | 11-Apr-2022 15:46:54 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Apr-2022 15:46:54 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/139829 | - |
| dc.description.abstract (摘要) | We examine whether a firm’s voluntary disclosures, proxied by management earnings forecasts, affect its innovation activity. A firm making more disclosures generates fewer patents and lower-quantity patents. Enactment of SOX is applied as a natural experiment for an exogenous shock to voluntary disclosure. Corporate innovation is reduced for accelerated filers, especially after SOX becomes effective. Nondedicated institutional ownership, R&D spillover, and rival firms’ innovation are higher for accelerated filers after SOX. There is more of a negative effect of voluntary disclosure on innovation activity when product markets are highly competitive, industry information diffusion is speedy, and disclosures are more informative. | - |
| dc.format.extent | 1990502 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | Review of Quantitative Finance and Accounting, Vol.58, pp.1081-1115 | - |
| dc.subject (關鍵詞) | Innovation;Patent;Voluntary disclosure;SOX | - |
| dc.title (題名) | Voluntary Disclosure and Corporate Innovation | - |
| dc.type (資料類型) | article | - |
| dc.identifier.doi (DOI) | 10.1007/s11156-021-01019-7 | - |
| dc.doi.uri (DOI) | https://doi.org/10.1007/s11156-021-01019-7 | - |
