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Voluntary disclosure and corporate innovation |
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| Authors: | Chen Sheng-Syan Huang Chia-Wei Hwang Chuan-Yang Wang Yanzhi |
| Institution: | 1.Department of Finance, College of Management, National Taiwan University, 1, Section 4, Roosevelt Rd., Taipei City, Taiwan ;2.Department of Finance, College of Commerce, National Chengchi University, 64, Section 2, ZhiNan Rd., Taipei City, Taiwan ;3.Nanyang Business School, Nanyang Technological University, 50 Nanyang Avenue, Singapore, 639798, Singapore ;4.Department of Finance, College of Management, and Center for Research in Econometric Theory and Applications, National Taiwan University, 1, Section 4, Roosevelt Rd., Taipei City, Taiwan ; |
| Abstract: | Review of Quantitative Finance and Accounting - We examine whether a firm’s voluntary disclosures, proxied by management earnings forecasts, affect its innovation activity. A firm making more... |
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