Keywords: Innovation
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Journal Articles
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 Articles
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...

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