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Mandatory information disclosure and innovation:Evidence from the disclosure of operational information
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作者 Jinyang Liu Kangtao Ye Yurou Liu 《China Journal of Accounting Research》 2023年第2期69-88,共20页
We use a quasi-natural experiment wherein the Shanghai Stock Exchange requires listed companies in certain industries to disclose operational information and a staggered difference-in-differences model to examine the ... We use a quasi-natural experiment wherein the Shanghai Stock Exchange requires listed companies in certain industries to disclose operational information and a staggered difference-in-differences model to examine the impact of mandatory information disclosure on corporate innovation.We find that companies subject to mandatory operational information disclosure show significantly increased innovation.This effect is pronounced for companies classified as non-state-owned enterprises,facing severe financing constraints and a high degree of shareholder tunneling behavior and in competitive and high-tech industries.Although mandatory operational information disclosure reduces their competitive advantage,companies appear to compensate by increasing innovation.Our study highlights the positive impact of mandatory operational information disclosure,indicating that it contributes to the highquality development of both capital markets and companies. 展开更多
关键词 Mandatory information disclosure Operational information disclosure Proprietary information Innovation
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Innovation capacity and the role of information systems:a qualitative study 被引量:1
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作者 Abdelkader Achi Camille Salinesi Gianluigi Viscusi 《Journal of Management Analytics》 EI 2016年第4期333-360,共28页
Today businesses are facing radical transformations through digitalization of services and products.Accordingly,their ability to innovate is increasingly linked to the capacity to innovate through information and comm... Today businesses are facing radical transformations through digitalization of services and products.Accordingly,their ability to innovate is increasingly linked to the capacity to innovate through information and communication technologies(ICTs).This article investigates the role of information systems(IS)as a key factor for innovation capacity.To this end,the article discusses an interpretive framework for understanding the degree of capacity of innovation through information systems(IS)reached by a given company and the contradictions that bound its evolution.An interpretive study is also presented,where the framework has been applied to seven French companies from various industries.Consistently with the framework,the interviews address process areas and practices related to three core categories:management,innovation engineering and support.The study reveals seven fundamental contradictions that can explain the main tendencies observed across the companies. 展开更多
关键词 innovation capacity innovation engineering maturity models innovation through information systems interpretive research
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An Information Fusion Model of Innovation Alliances Based on the Bayesian Network 被引量:2
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作者 Jun Xia Yuqiang Feng +1 位作者 Luning Liu Dongjun Liu 《Tsinghua Science and Technology》 SCIE EI CAS CSCD 2018年第3期347-356,共10页
To solve the problem of information fusion from multiple sources in innovation alliances, an information fusion model based on the Bayesian network is presented. The multi-source information fusion process of innovati... To solve the problem of information fusion from multiple sources in innovation alliances, an information fusion model based on the Bayesian network is presented. The multi-source information fusion process of innovation alliances was classified into three layers, namely, the information perception layer, the feature clustering layer,and the decision fusion layer. The agencies in the alliance were defined as sensors through which information is perceived and obtained, and the features were clustered. Finally, various types of information were fused by the innovation alliance based on the fusion algorithm to achieve complete and comprehensive information. The model was applied to a study on economic information prediction, where the accuracy of the fusion results was higher than that from a single source and the errors obtained were also smaller with the MPE less than 3%, which demonstrates the proposed fusion method is more effective and reasonable. This study provides a reasonable basis for decision-making of innovation alliances. 展开更多
关键词 information fusion innovation alliance Bayesian networks forecasting model decision making big data
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