Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Accounting
Trade Secrets Law And Corporate Disclosure: Causal Evidence On The Proprietary Cost Hypothesis, Yinghua Li, Yupeng Lin, Liandong Zhang
Trade Secrets Law And Corporate Disclosure: Causal Evidence On The Proprietary Cost Hypothesis, Yinghua Li, Yupeng Lin, Liandong Zhang
Research Collection School Of Accountancy
This study exploits the staggered adoption of the inevitable disclosure doctrine (IDD) by U.S. state courts as an exogenous shock that generates variations in the proprietary costs of disclosure. We find that firms respond to IDD adoption by reducing the level of disclosure regarding their customers’ identities, supporting the proprietary cost hypothesis. Our results are stronger for firms in industries with a higher degree of entry threats, for firms in more volatile industries, and for firms with a lower degree of external financing dependence. Overall, this study represents one of the first efforts in identifying the causal effect of proprietary …
What Does It Take To Become A Partner At An Accountancy Firm?, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh Sun Seow, Kwong Sin Leong
What Does It Take To Become A Partner At An Accountancy Firm?, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh Sun Seow, Kwong Sin Leong
Research Collection School Of Accountancy
Having ‘hard’ skills are important but one cannot do without the soft skills that will advance your career.