{"id":"https://openalex.org/W7214101829","doi":"https://doi.org/10.1108/cafr-12-2025-0285","title":"Does data resource disclosure promote firm innovation?","display_name":"Does data resource disclosure promote firm innovation?","publication_year":2026,"publication_date":"2026-09-23","ids":{"openalex":"https://openalex.org/W7214101829","doi":"https://doi.org/10.1108/cafr-12-2025-0285"},"language":"en","primary_location":{"id":"doi:10.1108/cafr-12-2025-0285","doi":"https://doi.org/10.1108/cafr-12-2025-0285","is_oa":true,"landing_page_url":"https://doi.org/10.1108/cafr-12-2025-0285","pdf_url":null,"source":{"id":"https://openalex.org/S4210217054","display_name":"China Accounting and Finance Review","issn_l":"1029-807X","issn":["1029-807X","2307-3055"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-a","cwts-core","doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"China Accounting and Finance Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.1108/cafr-12-2025-0285","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5100661963","display_name":"Yulan Wang","orcid":"https://orcid.org/0000-0003-4184-590X","observed_orcids":["https://orcid.org/0000-0003-4184-590X"]},"institutions":[{"id":"https://openalex.org/I905225518","display_name":"Shanghai University of International Business and Economics","ror":"https://ror.org/031t68441","country_code":"CN","type":"education","lineage":["https://openalex.org/I905225518"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Yulan Wang","raw_affiliation_strings":["School of Accounting, Shanghai University of International Business and Economics , ,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting, Shanghai University of International Business and Economics , ,","institution_ids":["https://openalex.org/I905225518"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5152569995","display_name":"Juan Zheng","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I905225518","display_name":"Shanghai University of International Business and Economics","ror":"https://ror.org/031t68441","country_code":"CN","type":"education","lineage":["https://openalex.org/I905225518"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Juan Zheng","raw_affiliation_strings":["School of Accounting, Shanghai University of International Business and Economics , ,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting, Shanghai University of International Business and Economics , ,","institution_ids":["https://openalex.org/I905225518"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5038331481","display_name":"Jinglin Li","orcid":"https://orcid.org/0009-0008-3932-309X","observed_orcids":["https://orcid.org/0009-0008-3932-309X"]},"institutions":[{"id":"https://openalex.org/I4210099437","display_name":"Hubei University Of Economics","ror":"https://ror.org/012a84b59","country_code":"CN","type":"education","lineage":["https://openalex.org/I4210099437"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Jinglin Li","raw_affiliation_strings":["Department of Accounting, Hubei University of Economics , ,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Hubei University of Economics , ,","institution_ids":["https://openalex.org/I4210099437"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5152512005","display_name":"Zhen Yang","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I99065089","display_name":"Tsinghua University","ror":"https://ror.org/03cve4549","country_code":"CN","type":"education","lineage":["https://openalex.org/I99065089"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Zhen Yang","raw_affiliation_strings":["School of Economics and Management, Tsinghua University , ,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Management, Tsinghua University , ,","institution_ids":["https://openalex.org/I99065089"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"1","last_page":"26"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.6675000190734863,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.6675000190734863,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.08560000360012054,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.042100001126527786,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-innovation","display_name":"corporate innovation","score":0.7889999747276306},{"id":"https://openalex.org/keywords/innovation-investment","display_name":"innovation investment","score":0.7089999914169312},{"id":"https://openalex.org/keywords/financial-constraints","display_name":"financial constraints","score":0.781000018119812},{"id":"https://openalex.org/keywords/agency-costs","display_name":"agency costs","score":0.9990000128746033},{"id":"https://openalex.org/keywords/risk-taking","display_name":"risk-taking","score":0.8579999804496765},{"id":"https://openalex.org/keywords/information-transparency","display_name":"information transparency","score":0.7549999952316284},{"id":"https://openalex.org/keywords/artificial-intelligence-investment","display_name":"AI investment","score":0.7649999856948853},{"id":"https://openalex.org/keywords/investor-attention","display_name":"investor attention","score":0.996999979019165},{"id":"https://openalex.org/keywords/non-financial-reporting","display_name":"non-financial reporting","score":0.8199999928474426},{"id":"https://openalex.org/keywords/corporate-value-creation","display_name":"corporate value creation","score":0.7210000157356262},{"id":"https://openalex.org/keywords/digital-economy","display_name":"digital economy","score":0.8309999704360962}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7059999704360962},{"id":"https://openalex.org/C206345919","wikidata":"https://www.wikidata.org/wiki/Q20380951","display_name":"Resource (disambiguation)","level":2,"score":0.661899983882904},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.5627999901771545},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.5300999879837036},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.5006999969482422},{"id":"https://openalex.org/C36673458","wikidata":"https://www.wikidata.org/wiki/Q392896","display_name":"Agency cost","level":4,"score":0.49070000648498535},{"id":"https://openalex.org/C29202148","wikidata":"https://www.wikidata.org/wiki/Q287260","display_name":"Resource allocation","level":2,"score":0.4083000123500824},{"id":"https://openalex.org/C3017942907","wikidata":"https://www.wikidata.org/wiki/Q16797616","display_name":"Information resource","level":2,"score":0.4081999957561493},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.39590001106262207},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.3790999948978424},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.376800000667572},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3765000104904175},{"id":"https://openalex.org/C200707436","wikidata":"https://www.wikidata.org/wiki/Q1053211","display_name":"Principal\u2013agent problem","level":3,"score":0.3582000136375427},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.3549000024795532},{"id":"https://openalex.org/C107101626","wikidata":"https://www.wikidata.org/wiki/Q842234","display_name":"Full disclosure","level":2,"score":0.34450000524520874},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3000999987125397},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2985999882221222},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.29109999537467957},{"id":"https://openalex.org/C188959678","wikidata":"https://www.wikidata.org/wiki/Q2145933","display_name":"Resource dependence theory","level":2,"score":0.28850001096725464},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.27630001306533813},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2506999969482422},{"id":"https://openalex.org/C202552767","wikidata":"https://www.wikidata.org/wiki/Q1901350","display_name":"Market value","level":2,"score":0.2502000033855438}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/cafr-12-2025-0285","doi":"https://doi.org/10.1108/cafr-12-2025-0285","is_oa":true,"landing_page_url":"https://doi.org/10.1108/cafr-12-2025-0285","pdf_url":null,"source":{"id":"https://openalex.org/S4210217054","display_name":"China Accounting and Finance Review","issn_l":"1029-807X","issn":["1029-807X","2307-3055"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-a","cwts-core","doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"China Accounting and Finance Review","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1108/cafr-12-2025-0285","doi":"https://doi.org/10.1108/cafr-12-2025-0285","is_oa":true,"landing_page_url":"https://doi.org/10.1108/cafr-12-2025-0285","pdf_url":null,"source":{"id":"https://openalex.org/S4210217054","display_name":"China Accounting and Finance Review","issn_l":"1029-807X","issn":["1029-807X","2307-3055"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-a","cwts-core","doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"China Accounting and Finance Review","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/9","score":0.7207000255584717,"display_name":"Industry, innovation and infrastructure"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320335869","display_name":"National Social Science Fund of China","ror":null}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":44,"referenced_works":["https://openalex.org/W1515916722","https://openalex.org/W1969622570","https://openalex.org/W1998784696","https://openalex.org/W1999918735","https://openalex.org/W2062269829","https://openalex.org/W2090758019","https://openalex.org/W2103482247","https://openalex.org/W2126114123","https://openalex.org/W2154187126","https://openalex.org/W2270029269","https://openalex.org/W2336317428","https://openalex.org/W2566552085","https://openalex.org/W2769517445","https://openalex.org/W2791396148","https://openalex.org/W2799903446","https://openalex.org/W2800716745","https://openalex.org/W2892129560","https://openalex.org/W2937782710","https://openalex.org/W2980862862","https://openalex.org/W2981388910","https://openalex.org/W2991525925","https://openalex.org/W2992318823","https://openalex.org/W3016625703","https://openalex.org/W3021190191","https://openalex.org/W3121279693","https://openalex.org/W3121880742","https://openalex.org/W3122374802","https://openalex.org/W3122713333","https://openalex.org/W3123722964","https://openalex.org/W3124228608","https://openalex.org/W3125541002","https://openalex.org/W3126001876","https://openalex.org/W3132289793","https://openalex.org/W3147421935","https://openalex.org/W3178125386","https://openalex.org/W3196077511","https://openalex.org/W3215954181","https://openalex.org/W4211141187","https://openalex.org/W4242361829","https://openalex.org/W4281780361","https://openalex.org/W4282969577","https://openalex.org/W4289527802","https://openalex.org/W4308156555","https://openalex.org/W4388203565"],"related_works":["https://openalex.org/W7164843266","https://openalex.org/W4415315823","https://openalex.org/W7117568220","https://openalex.org/W7118800393","https://openalex.org/W7221077933","https://openalex.org/W7170166407","https://openalex.org/W7170065426","https://openalex.org/W4407524604","https://openalex.org/W4388219223","https://openalex.org/W4415226852"],"abstract_inverted_index":{"Purpose":[0],"The":[1],"purpose":[2],"of":[3,12,34,117],"this":[4,98],"paper":[5,102],"is":[6,103],"to":[7,45,59,106],"examine":[8,107],"whether":[9,61],"corporate":[10,121,135],"disclosure":[11,64,71,114,133],"data":[13,54,62,111,130],"resource":[14,63,70,112,131],"information":[15,88,113,132],"can":[16],"elicit":[17],"external":[18],"market":[19],"responses":[20],"and":[21,55,75,83,93,120,134],"further":[22],"exert":[23],"an":[24,42],"impact":[25],"on":[26],"firms'":[27],"innovation":[28,74],"investment":[29,92],"behavior":[30],"in":[31],"the":[32,35,47,104,108,127],"era":[33],"digital":[36],"economy.":[37],"Design/methodology/approach":[38],"This":[39,101],"study":[40],"uses":[41],"empirical":[43,124],"approach":[44],"test":[46],"proposed":[48],"hypotheses.":[49],"We":[50],"collect":[51],"listed":[52],"firm":[53,66,73],"employ":[56],"regression":[57],"model":[58],"investigate":[60],"promotes":[65,72],"innovation.":[67],"Findings":[68],"Data":[69],"it":[76],"alleviates":[77],"financing":[78],"constraints,":[79],"cuts":[80],"agency":[81],"costs":[82],"boosts":[84],"risk-taking":[85],"willingness.":[86],"Higher":[87],"transparency,":[89],"more":[90],"AI":[91],"greater":[94],"investor":[95],"attention":[96],"strengthen":[97],"effect.":[99],"Originality/value":[100],"first":[105],"relationship":[109],"between":[110,129],"(a":[115],"category":[116],"non-financial":[118],"information)":[119],"innovation,":[122],"providing":[123],"evidence":[125],"for":[126],"link":[128],"value":[136],"creation.":[137]},"counts_by_year":[],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2026-09-24T00:00:00"}
