The DOI matches its Crossref record; 108 of the 108 references it cites were found in a registry or an index.
The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets
Open accessAbstract
I examine the effects of proprietary information on corporate transparency and voluntary disclosure. To do so, I develop and validate two measures of firms’ reliance on trade secrecy: one based on 10-K disclosures and one based on subsequent litigation outcomes. I complement these measures by using the staggered passage of the Uniform Trade Secrets Act as a shock to trade secrecy. I find that firms that begin to rely more heavily on trade secrecy substitute increased voluntary disclosure of nonproprietary information for decreased disclosure of proprietary information. The total effect of trade secrecy is a decrease in corporate transparency.
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Cites
Corporate financing and investment decisions when firms have information that investors do not have
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Illiquidity and stock returns: cross-section and time-series effects
Amihud, Y. (2002) · Journal of Financial Markets · doi:10.1016/s1386-4181(01)00024-6 · Cited by 9,963
Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have
Myers, S., & Majluf, N. (1984) · doi:10.3386/w1396 · Cited by 6,745
Identification of Causal Effects Using Instrumental Variables
Angrist, J. D., Imbens, G. W., & Rubin, D. B. (1996) · Journal of the American Statistical Association · doi:10.1080/01621459.1996.10476902 · Cited by 4,230
Understanding earnings quality: A review of the proxies, their determinants and their consequences
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The Influence of Institutional Investors on Myopic R&D Investment BehaviorPreprint
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Quality Ladders in the Theory of Growth
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Cited by
Alqarni, A. (2025) · Kybernetes · doi:10.1108/k-04-2024-1074 · Cited by 32
Mandated Financial Reporting and Corporate Innovation
Breuer, M., Leuz, C., & Vanhaverbeke, S. (2019) · SSRN Electronic Journal · doi:10.2139/ssrn.3449813 · Cited by 27
Metadata
- Authors
- Glaeser, S.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2018-08
- Volume
- 66
- Issue
- 1
- Pages
- 163-193
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W2611913407
- Cited by
- 361
- References
- 108
- FWCI
- 55.85
- Type
- journal article
- Language
- en
- Open access
- green
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- Glaeser, S. (2018). The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2018.04.002
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
