The influence of voluntarily disclosed qualitative information
研究了《华尔街日报》中研发项目公告里关于政府行动和管理层意图或信念的定性信息自愿披露，发现这些信息与行业/公司变量结合，在研发项目的创新和商业化阶段具有显著增量解释力。
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.