On the relationship between protection of proprietary information and transparency of accounting information

Feng Yuan and Jingyan Yuan

Finance Research Letters, 2023, vol. 58, issue PB

Abstract: This paper explores the interplay between proprietary information leakage, intellectual property protection, and accounting transparency using data from A-share listed manufacturing companies (2019–2021). Findings include: 1) Firms with a higher risk of R&D information leakage show less accounting transparency, as management seeks to protect proprietary information and uphold their interests. 2) In regions with strong intellectual property protection, the incentive for management to reduce accounting transparency to safeguard proprietary information intensifies. Intellectual property protection level significantly impacts corporate accounting information disclosure.

Keywords: Protection of proprietary information; Transparency of accounting information; Intellectual property protection (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:58:y:2023:i:pb:s154461232300781x

DOI: 10.1016/j.frl.2023.104409

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