financial reporting and corporate innovation a review of the international literature CORD-Papers-2021-10-25 (Version 1)

Title: Financial reporting and corporate innovation: a review of the international literature
Abstract: We synthesise the empirical studies on innovation in the accounting, finance, and corporate governance disciplines using Bushman and Smiths corporate transparency framework as our theoretical lens The review presents competing findings on the association between financial reporting and innovation Most of the reviewed studies fail to address the critical question of how the financial reporting system affects the interactions among financial development, corporate governance and innovation We suggest future research, ranging from enriching the theoretical perspectives to incorporating the future of innovation research in the COVID-19 environment 2021 Accounting and Finance Association of Australia and New Zealand
Published: 2021
Journal: Accounting and Finance
Author Name: Huang, H J
Author link:
Author Name: Habib, A
Author link:
Author Name: Sun, S L
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Author Name: Liu, Y
Author link:
Author Name: Guo, H
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license: unk
license_url: [unknown license]
source_x: WHO
who_covidence_id: #1112187
has_full_text: FALSE
G_ID: financial_reporting_and_corporate_innovation_a_review_of_the_international_literature
S2 ID: 233923916