Jiang, Chengxin; Bin, Liu; He, Wenjing - In: China journal of accounting research : CJAR 18 (2025) 1, pp. 1-18
Studies show that innovation information disclosed by listed firms affects the decision of non-listed firms and their stakeholders. This paper explores whether innovation information disclosed within a specific list board (i.e., market) also spills over to other list boards. Based on the...