The real effect of innovation information disclosure: from the perspective of supplier innovation

ABSTRACTThis paper investigations the impact of customers’ innovation information discovery in management discussion and analysis (MD&A) on the innovation of suppliers. We find that the more innovation information disclosed in MD&A, the higher innovation level of the supplier, and the higher...

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Bibliographic Details
Main Authors: Yonggen Luo, Xiaoli Feng, Jinyu Yang
Format: Article
Language:English
Published: Taylor & Francis Group 2023-04-01
Series:China Journal of Accounting Studies
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2023.2239665