Discretionary disclosure and manager horizon: evidence from patenting
Discretionary disclosure and manager horizon: evidence from patenting
About this item
Full title
Author / Creator
Publisher
New York: Springer US
Journal title
Language
English
Formats
Publication information
Publisher
New York: Springer US
Subjects
More information
Scope and Contents
Contents
We examine the relation between manager horizon and discretionary disclosure, using patenting as a measure of disclosure. Patenting reflects, in part, a manager’s decision to disclose the successful outcome of research and development (R&D). When a firm invests in R&D but does not patent, investors are unsure whether this reflects a failed R&D proj...
Alternative Titles
Full title
Discretionary disclosure and manager horizon: evidence from patenting
Authors, Artists and Contributors
Author / Creator
Identifiers
Primary Identifiers
Record Identifier
TN_cdi_proquest_journals_2409555517
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2409555517
Other Identifiers
ISSN
1380-6653
E-ISSN
1573-7136
DOI
10.1007/s11142-019-09520-0
