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

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  • Yuan, Feng
  • Yuan, Jingyan

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.

Suggested Citation

  • Yuan, Feng & Yuan, Jingyan, 2023. "On the relationship between protection of proprietary information and transparency of accounting information," Finance Research Letters, Elsevier, vol. 58(PB).
    • Handle: RePEc:eee:finlet:v:58:y:2023:i:pb:s154461232300781x
    DOI: 10.1016/j.frl.2023.104409
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    References listed on IDEAS

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