Technological peer pressure and product disclosure (Registro nro. 199129)
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| 000 -LÍDER | |
|---|---|
| Campo fijo de descripción fija | 02425nab a2200229 a 4500 |
| 003 - IDENTIFICADOR DEL NÚMERO DE CONTROL | |
| Campo de control | OSt |
| 005 - FECHA Y HORA DE LA ULTIMA TRANSACCIÓN | |
| control field | 20200226101944.0 |
| 008 - ELEMENTOS DE LONGITUD FIJA -- INFORMACIÓN GENERAL | |
| Campo fijo de descripción fija -- Información general | 191202s2018 xxu|n|||r|||| 00| 0 eng d |
| 040 ## - FUENTE DE CATALOGACIÓN | |
| Agencia Catalogadora | CO-BoUGC |
| Agencia que realiza la transcripción | CO-BoUGC |
| 100 1# - ASIENTO PRINCIPAL--NOMBRE PERSONAL | |
| Nombre personal | Shun Cao, Sean |
| 245 10 - TÍTULO | |
| Título | Technological peer pressure and product disclosure |
| Responsables | Sean Shun Cao, Guang Ma, Jennifer Wu Tucker & Chi Wan |
| 300 ## - DESCRIPCIÓN FÍSICA | |
| Extensión | Páginas 95 a la 126 |
| 520 3# - NOTA DE RESUMEN, ETC. | |
| Nota de sumario, etc. | The relation between product-market competition and voluntary corporate disclosure is fundamental, but empirical evidence of this relation has been mixed. One reason for the mixed evidence could be that both competition and disclosure are multidimensional. In this study we introduce a firm-specific measure of the technological aspect of competition—technological peer pressure—to the accounting literature and examine an overlooked type of voluntary disclosure—firm-initiated product-development-related press releases (“product disclosure”). We argue that empirical examinations of the theorized negative relation between competition and disclosure require the type of voluntary disclosure to be relevant to the dimension of competition under examination to ensure that firms incur significant proprietary costs of disclosure. We expect a negative relation between technological peer pressure and product disclosure because the latter reveals firms’ strategies, allocations, and progress of technological investments in product development to competitors. In contrast, we do not expect a negative relation between technological peer pressure and management earnings forecasts—the most common type of voluntary disclosure used in accounting research—because earnings projections reveal little about technological investments. Our test results are consistent with these expectations. Our study highlights the importance of understanding the multidimensionality of product-market competition and voluntary disclosure. |
| 650 24 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| Término temático o nombre geográfico como elemento de entrada | Contabilidad |
| Subdivisión de forma | Publicaciones seriadas |
| 9 (RLIN) | 176297 |
| 650 14 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| 9 (RLIN) | 57207 |
| Término temático o nombre geográfico como elemento de entrada | Auditoría |
| Subdivisión de forma | Publicaciones seriadas |
| 650 14 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| 9 (RLIN) | 62300 |
| Término temático o nombre geográfico como elemento de entrada | Competencia económica |
| Subdivisión de forma | Publicaciones seriadas |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Ma, Guang |
| -- | 176298 |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Wu Tucker, Jennifer |
| -- | 176299 |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Wan, Chi |
| -- | 176300 |
| 773 0# - ASIENTO DE ITEM FUENTE | |
| Host Biblionumber | 82265 |
| Host Itemnumber | 380262 |
| Asiento principal | The accounting review 2018 V.93 No.6 (Nov) |
| Otro identificador del ítem | 0000002032749 |
| International Standard Serial Number | 0001-4826 (papel) |
| Descripción física | 31 páginas |
| Nota | Incluye tablas, figuras y apéndices |
| 942 ## - TIPO DE MATERIAL (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Tipo de Item KOHA | Artículo de Revista |
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