Missing R&D

By Ping-Sheng Koh, David M. Reeb. 2015

482 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Management of Technology and Innovation

View Paper: https://www.semanticscholar.org/paper/460f7bff89a5bffbc34e1c1f42755bf54988175d

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In Economics and Econometrics

In Management of Technology and Innovation

Citations in the corpus

Going digital: implications for firm value and performance (2019, unknown): “…of the differences in market-to-book is due to capitalization restrictions of intan-gibles, as the magnitudes range from 4% – 13% when intangible investment (SG&A, R&D, and an missing R&D indicator to control for voluntary nondisclosure of R&D, following, Koh and Reeb (2015)) is added as a control.”
The Effect of Trade Secrets Law on Stock Price Synchronicity: Evidence from the Inevitable Disclosure Doctrine (2020, unknown): “In addition, Koh and Reeb (2015) show that firms omit R&D expenditures in their reports to reduce the availability of proprietary information to competitors.”
The Bright Side of Political Uncertainty: The Case of R&D (2015, background): “Koh and Reeb (2015) empirically document that missing R&D does not necessarily imply that these firms have no substantive R&D activities.”
Corporate governance reform and risk-taking: Evidence from a quasi-natural experiment in an emerging market (2020, background): “Both of these measures of corporate investments are shown to be linked to risk-taking and have been used widely in the literature on risk-taking (Bargeron et al, 2010; Belloc, 2013; Koh and Reeb, 2015).”
How Do Foreign Institutional Investors Enhance Firm Innovation? (2017, background): “Manso (2011) shows that managerial contracts that tolerate failure in the short run and reward success in the long run are best at motivating innovation.”
Customers’ Risk Factor Disclosures and Suppliers’ Investment Efficiency (2019, unknown): “13 Specifically, CLENGTH is the natural logarithm of the weighted average of the total number of words in customers’ RFDs, where the 10 Koh and Reeb (2015) find that firms that report missing R&D file 14 times more patents than firms that…”
The Real Effect of Smoking Bans: Evidence from Corporate Innovation (2018, background): “In column (6), we do not find any significant effect of smoke-free laws on a firm’s R&D expenditures, possibly because R&D expenditures are not an accurate measure of a firm’s innovation activities (Koh and Reeb, 2015).”
Are Overconfident CEOs Better Leaders? Evidence from Stakeholder Commitments (2017, unknown): “This is an interesting finding because it is consistent with the view that firms that do not report R&D have innovation activity (Koh and Reeb, 2015).”
CEO Greed, Corporate Social Responsibility, and Organizational Resilience to Systemic Shocks (2020, methodology): “However, because firms that do not report their R&D expenditures do not necessarily have zero R&D activity, we created a dummy variable that equals 1, where we set the observations with missing data on R&D expenditures to 0 (Koh & Reeb, 2015).”