The impact of the Leahy-Smith America Invents Act on firms' R&D disclosure
Year of publication: |
2021
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Authors: | Huang, Rui ; Li, Leye ; Lu, Louise Yi ; Wu, Hai |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 30.2021, 5, p. 1067-1104
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Subject: | Analysts' forecast | Information asymmetry | Intellectual property | Narrative R&D disclosure | Patents | The America Invents Act | Patentrecht | Patent law | Patent | Unternehmenspublizität | Corporate disclosure | Immaterialgüterrechte | Intellectual property rights | Asymmetrische Information | Asymmetric information |
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