【文献速递第254期】TOP期刊关于信息披露的三篇论文

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点击蓝字 关注我们 01 原文： Tseng K, Zhong R I. Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation[J]. Journal of Accounting and Economics, 2024: 101685. Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation ABSTRACT:   This study examines whether and how financial statement comparability facilitates the dissemination of innovative knowledge between firms and stimulates the creation of new knowledge. Using cross-patent citations to track interfirm knowledge transfers, we find that comparability increases firms’ incentives to learn from peers and create new patents that cite their peers’ existing patents. The investigation into the mechanism reveals that comparability improves firms’ ability to estimate the monetary value of peer knowledge and predict their own financial benefits from knowledge acquisition. The impact of comparability is more pronounced when peer knowledge is mor ………………………………