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

Corporate green innovation to address global climate change has potential spillover effects
through positive financial outcomes. This study examines how the credit market takes green …

Focusing on a sample of 9387 observations in China over the period 2016− 2019, this paper
empirically examines whether the presentation reform of R&D expenses that is changed …

This study examines the relationship between syndicated loans and firm innovation in China
with a detailed loan-firm-level dataset from Dealscan. The results revealed that the research …

We examine the effect of options trading on an optioned firm's investment decisions. We find
that active options trading improves an optioned firm's investment efficiency, and that this …

This study aims to ascertain the direct impact of Research and Development (R&D)
spending on the value of a company, specifically in the palm oil industry. Additionally, the …

The main objective of this study is to examine the relationship between intellectual property
right, economic growth, research and development, trademark, and government …

In this study, we examine the effect of strategic alliance formation on analysts' forecasting
performance. We find that after a focal firm forms an alliance, the analysts who follow the …

How to understand the implications of corporate innovation in integrating economic
development and financial stability is of great importance to the academia and the authority …

In this paper, we use a recombining binomial tree to simultaneously model, as time unfolds,
the amount owing on a loan, the theoretical value of the loan, and the value of the borrower's …