Do firms respond to peer disclosures? Evidence from clinical trial disclosures

Do firms respond to peer disclosures? Evidence from clinical trial disclosures

We examine whether a firm’s decision to disclose non-financial proprietary information depends on peer disclosures of similar information. Using a sample of 5,035 unique clinical trials by U.S. pharmaceutical firms over the 2007-2014 period, we find that the firm is less likely to disclose its own c...

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Bibliographic Details
Main Authors: CAPKUN, Vedran, LOU, Yun, OTTO, Clemens A., WANG, Yin
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2021
Subjects:
Peer disclosure
Clinical trial
Proprietary cost
Accounting
Clinical Trials
Online Access:https://ink.library.smu.edu.sg/soa_research/1789
https://ink.library.smu.edu.sg/context/soa_research/article/2816/viewcontent/SSRN_id3344942otto.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1789
https://ink.library.smu.edu.sg/context/soa_research/article/2816/viewcontent/SSRN_id3344942otto.pdf

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