The impact of local corruption on firms' narrative R&D disclosures

2025/06/23 by Rui Huang, Xuejun Jiang, Leye Li +3 · 1 voice
Business, Management and Accounting · Social Sciences · #Auditing, Earnings Management, Governance #Corporate Finance and Governance #Corruption and Economic Development

paper · doi:10.1016/j.jcorpfin.2025.102841

openalex publication_date 2025/06/23 · crossref created 2025/06/23 · crossref deposited 2025/08/26 · crossref issued 2025/09/01 · crossref published 2025/09/01 · crossref published-print 2025/09/01 · openalex created_date 2025/10/10 · crossref indexed 2026/07/11 · openalex updated_date 2026/08/01

Citations

• Towards a Positive Theory of the Determination of Accounting Standards.
• Technical Change and the Aggregate Production Function
• The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach
• Endogenous Technological Change
• Sunshine as disinfectant: The effect of state Freedom of Information Act laws on public corruption
• The financial reporting environment: Review of the recent literature
• How Does Firms’ Innovation Disclosure Affect Their Banking Relationships?
• Count (and count-like) data in finance
• Missing R&D
• Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
• Characteristics of Patent Litigation: A Window on Competition
• The Effect of Uncertainty on Investment: Some Stylized Facts

Discussions

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