Corporate venture capital (CVC) is one of the most important avenues for corporate innovation today, yet there can be unintended consequences related to anticompetitive practices. Recent scrutiny from regulators and policymakers underscores their growing desire for more information about...

We examine firms' corporate venture capital (CVC) investing activities from a disclosure and financial reporting perspective. The CVC industry has matured to become a driving force for innovation in today's corporate landscape, yet there is very little research from accounting scholars. We...