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Keywords: Innovation
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (5): 302–326.
Published: 06 March 2026
...Natalie Elms; John Nowland; Ashesha Paveena Weerasinghe Purpose Australia’s innovation performance lags other advanced economies, highlighting the need to understand how boards can better support innovation. This study aims to examine the evolving representation of directors with science...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 15 May 2025
...Chun Guo; Jingbo Luo Purpose This study investigates the resource role of multiple large customers (MLCs, firms have at least two customers who account for at least 10% sales proportion) in firms’ innovation. Design/methodology/approach Using a sample of Chinese A-share listed firms from 2007...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2024)
Published: 15 November 2024
...Wei Zhou; Xiaofei Pan; Yiping Wu Purpose We examine the effectiveness of signaling by disclosing innovation in annual reports in terms of securing R&D subsidies, using a novel text-based measure of firm-level innovation intensity. Design/methodology/approach The empirical analysis includes...
