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The influence of voluntarily disclosed qualitative information
Author(s) -
Narayanan V. K.,
Pinches George E.,
Kelm Kathryn M.,
Lander Diane M.
Publication year - 2000
Publication title -
strategic management journal
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 11.035
H-Index - 286
eISSN - 1097-0266
pISSN - 0143-2095
DOI - 10.1002/1097-0266(200007)21:7<707::aid-smj113>3.0.co;2-a
Subject(s) - commercialization , explanatory power , government (linguistics) , business , voluntary disclosure , marketing , qualitative analysis , qualitative research , accounting , economics , sociology , social science , philosophy , linguistics , epistemology
We examine the voluntary disclosure of qualitative information about actions involving governmental agencies and managerial intentions or beliefs in R&D project announcements in The Wall Street Journal. Our analysis indicates that information regarding government approval and managerial intentions/beliefs voluntarily disclosed in R&D project announcements interacts with industry/firm variables to provide significant incremental explanatory power in both the innovation and commercialization stages of R&D projects. Our data also indicate that the biggest impact is from managerial intentions, especially an intent to increase market share when coupled with being a larger firm. Copyright © 2000 John Wiley & Sons, Ltd.