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Transparency and the Allocation of Control Rights: Evidence from the 2017 FDA Disclosure Mandate

https://doi.org/10.2139/ssrn.6516799
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

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Withholding Research Results in Academic Life Science
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Scope and Impact of Financial Conflicts of Interest in Biomedical Research
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Discretionary disclosure
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Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?
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Industry concentration and corporate disclosure policy
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The Effects of Proprietary Information on Corporate Disclosure and Transparency: Evidence from Trade Secrets
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The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations
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The price of innovation: new estimates of drug development costs
inferredcites →https://doi.org/10.1056/nejmsa1409364openalex-snapshot
Compliance with Results Reporting at ClinicalTrials.gov
inferredcites →https://doi.org/10.1056/nejmsr1611785openalex-snapshot
Trial Reporting in ClinicalTrials.gov — The Final Rule
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The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration
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Property Rights and the Nature of the Firm
inferredcites →https://doi.org/10.1086/262063openalex-snapshot
Formal and Real Authority in Organizations
inferredcites →https://doi.org/10.1086/296331openalex-snapshot
Proprietary and Nonproprietary Disclosures
inferredcites →https://doi.org/10.1093/rfs/hhw055openalex-snapshot
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
inferredcites →https://doi.org/10.1093/rfs/hhy088openalex-snapshot
Is Silence Golden? Real Effects of Mandatory Disclosure
inferredcites →https://doi.org/10.1111/1475-679x.12095openalex-snapshot
Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption
inferredcites →https://doi.org/10.1111/1475-679x.12108openalex-snapshot
Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
inferredcites →https://doi.org/10.1111/1475-679x.12109openalex-snapshot
A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research
inferredcites →https://doi.org/10.1111/1475-679x.12115openalex-snapshot
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
inferredcites →https://doi.org/10.1111/1475-679x.12509openalex-snapshot
Corporate R&D Investments Following Competitors’ Voluntary Disclosures: Evidence from the Drug Development Process
inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00183.xopenalex-snapshot
The Nature of the Interaction between Mandatory and Voluntary Disclosures
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00386.xopenalex-snapshot
Negotiated Measurement Rules in Debt Contracts
inferredcites →https://doi.org/10.1287/mnsc.2016.2622openalex-snapshot
Patent Publication and the Market for Ideas
inferredcites →https://doi.org/10.1287/mnsc.2020.3775openalex-snapshot
Trials and Terminations: Learning from Competitors’ R&D Failures
inferredcites →https://doi.org/10.2307/2297419openalex-snapshot
Innovation and Communication: Signalling with Partial Disclosure
inferredcites →https://doi.org/10.2307/2490910openalex-snapshot
Disclosure of Nonproprietary Information
inferredcites →https://doi.org/10.2307/2491310openalex-snapshot
On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports
inferredcites →https://doi.org/10.2308/tar-2019-0137openalex-snapshot
Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results
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