Luo, Yonggen; Feng, Xiaoli; Yang, Jinyu - In: China journal of accounting studies 11 (2023) 2, pp. 354-398
innovation level of the supplier, and the higher the similarity between the supplier’s patent and the customer’s patent. Further …This paper investigations the impact of customers’ innovation information discovery in management discussion and … analysis (MD&A) on the innovation of suppliers. We find that the more innovation information disclosed in MD&A, the higher …