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- W2508045759 abstract "In this study we introduce a new dimension of product market competition — technological competition — to the accounting literature and examine its relation with the voluntary disclosure of product-development-related information (“product disclosure”). This relation is important but prior research does not provide clear predictions. Using our firm-specific competition measure and a disclosure measure that arguably carries significant proprietary information, we find that the intensity of a firm’s technological competition is negatively associated with the amount of its product disclosure. The explanatory power of our technological competition measure is significantly incremental to common competition measures and more pronounced for high-tech firms. In contrast, after controlling for industry fixed effects and the stickiness of corporate forecast policies we find no association of either our technological competition measure or common competition measures with management earnings forecasts — the widely used information item for voluntary disclosure, suggesting that the choice of information items matters. Our study provides new insight into the relation between product market competition and voluntary disclosure." @default.
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- W2508045759 date "2016-03-03" @default.
- W2508045759 modified "2023-09-22" @default.
- W2508045759 title "Technological Competition and Product Disclosure" @default.
- W2508045759 hasPublicationYear "2016" @default.
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