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

This article systematically reviews 94 accounting and finance studies that address the real
effects of financial reporting. Whereas the effects of financial reporting on capital suppliers' …

This paper examines how mandatory CSR information disclosure affects corporate green
innovation. The analysis exploits China's mandate in 2008 which requires firms to disclose …

SMEs still need innovation to boost their performance in the age of globalisation and fierce
market rivalry. Previous studies have identified that innovation capability is an essential …

This paper investigates the impact of business strategy on firms' trade credit policies. We find
that firms following an innovation-oriented strategy (prospectors) offer significantly more …

Complaints from institutional investors suggest that principles‐based disclosure regimes that
rely on financial materiality standards produce inadequate nonfinancial environmental and …

With the rapid development of the Internet, the way of investors communicating to firms has
evolved from the traditional offline approach to the online mode. Based on the number and …

This paper takes the listed companies in China from 2008 to 2017 as the research sample to
study the relationship between accounting information quality (AIQ) and company innovation …

Security token offerings (STOs), based on blockchain technology, are attracting increasing
attention as an innovative alternative means of venture financing. Information about specific …

Cybersecurity attacks represent a pressing corporate risk that has shaped contemporary
practice worldwide. Motivated by the increased frequency of cyberattacks experienced by …