衡量创新及其独特的信息问题:创新会计文献综述

IF 5.4 1区 管理学 Q1 BUSINESS, FINANCE Journal of Accounting & Economics Pub Date : 2024-11-01 DOI:10.1016/j.jacceco.2024.101720
Stephen Glaeser, Mark Lang
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引用次数: 0

摘要

我们回顾了有关创新的会计文献,重点关注创新区别于其他资产的经济属性:新颖性、非竞争性和部分排他性。这些属性有助于创新推动经济增长,但也带来了基于信息的独特挑战,而会计信息和研究人员非常适合应对这些挑战。我们讨论了创新的定义和衡量标准,并强调了研究人员在衡量创新和使用似是而非的外生变异来源时常犯的错误。然后,我们回顾了有关创新的披露、管理、财务报告、税收、契约和融资的会计文献。对于其中的每一个文献,我们都指出了未来研究的挑战和机遇。
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Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation
We review the accounting literature on innovation, focusing on the economic attributes of innovation that collectively differentiate innovation from other assets: novelty, nonrivalry, and partial excludability. These attributes help innovation drive economic growth but create unique information-based challenges that accounting information and researchers are well suited to address. We discuss the definition and measurement of innovation and highlight common mistakes researchers make when measuring innovation and when using sources of plausibly exogenous variation. We then review the accounting literatures on the disclosure, management, financial reporting, taxation, and contracting and financing of innovation. For each of these literatures we identify challenges and opportunities for future research.
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来源期刊
CiteScore
8.70
自引率
6.80%
发文量
68
期刊介绍: The Journal of Accounting and Economics encourages the application of economic theory to the explanation of accounting phenomena. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems. A wide range of methodologies and topics are encouraged and covered: * The role of accounting within the firm; * The information content and role of accounting numbers in capital markets; * The role of accounting in financial contracts and in monitoring agency relationships; * The determination of accounting standards; * Government regulation of corporate disclosure and/or the Accounting profession; * The theory of the accounting firm.
期刊最新文献
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