Financial reporting and corporate innovation: a review of the international literature

We synthesise the empirical studies on innovation in the accounting, finance, and corporate governance disciplines using Bushman and Smith’s corporate transparency framework as our theoretical lens. The review presents competing findings on the association between financial reporting and innovation....

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Veröffentlicht in:	Accounting and finance (Parkville) 2021-12, Vol.61 (4), p.5439-5499
Hauptverfasser:	Huang, Hedy Jiaying, Habib, Ahsan, Sun, Sophia Li, Liu, Ying, Guo, Huiting
Format:	Artikel
Sprache:	eng
Schlagworte:	Corporate governance Corporate transparency COVID-19 Financial development Financial reporting Innovation Innovations
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creator	Huang, Hedy Jiaying Habib, Ahsan Sun, Sophia Li Liu, Ying Guo, Huiting
description	We synthesise the empirical studies on innovation in the accounting, finance, and corporate governance disciplines using Bushman and Smith’s corporate transparency framework as our theoretical lens. The review presents competing findings on the association between financial reporting and innovation. Most of the reviewed studies fail to address the critical question of how the financial reporting system affects the interactions among financial development, corporate governance and innovation. We suggest future research, ranging from enriching the theoretical perspectives to incorporating the future of innovation research in the COVID‐19 environment.
doi_str_mv	10.1111/acfi.12764
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source	Wiley Online Library Journals Frontfile Complete; Business Source Complete
subjects	Corporate governance Corporate transparency COVID-19 Financial development Financial reporting Innovation Innovations
title	Financial reporting and corporate innovation: a review of the international literature
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