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Power of R&D Expert and Narrative Innovation Disclosure

Minfeng Yu et al.

Australian Accounting Review2025https://doi.org/10.1111/auar.70002article
AJG 2ABDC B
Weight
0.46

Abstract

We investigate the impact of the power of senior executives with research and development (R&D) backgrounds on firms’ narrative innovation disclosures. Empirical results demonstrate that the presence of R&D expertise among senior managers significantly amplifies narrative innovation disclosure, with their power positively correlated with disclosure levels. This effect is more pronounced in non‐state‐owned enterprises, firms with lower market positions, those facing intense industry competition and with fewer analyst followings, and those operating in regions with greater market liberalisation. In addition, we find that the power of managers with R&D backgrounds facilitates both innovation input and output, thereby elevating disclosure levels. Enhanced disclosure reduces equity costs and attracts more government subsidies, potentially fostering a conducive environment for sustained innovative activities. Our research contributes to the literature by highlighting the role of R&D‐oriented leadership in shaping corporate innovation strategies, motivating innovation disclosures and fostering the development of innovation ecosystems.

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https://doi.org/https://doi.org/10.1111/auar.70002

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@article{minfeng2025,
  title        = {{Power of R&D Expert and Narrative Innovation Disclosure}},
  author       = {Minfeng Yu et al.},
  journal      = {Australian Accounting Review},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1111/auar.70002},
}

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Power of R&D Expert and Narrative Innovation Disclosure

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Evidence weight

0.46

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.37 × 0.4 = 0.15
M · momentum0.60 × 0.15 = 0.09
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.