相关数据：上市公司专利引用数据库（2007-2024）
根据《Journal of Accounting and Economics》官网显示，由香港中文大学曾俊凱团队根据专利交叉引用数据发表了一篇名为《Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation》的文章。
This study examines whether and how financial statement comparability facilitates the dissemination of innovative knowledge between firms and stimulates the creation of new knowledge. Using cross-patent citations to track interfirm knowledge transfers, we find that comparability increases firms' incentives to learn from peers and create new patents that cite their peers' existing patents. The investigation into the mechanism reveals that comparability improves firms’ ability to estimate the monetary value of peer knowledge and predict their own financial benefits from knowledge acquisition. The impact of comparability is more pronounced when peer knowledge is more publicly accessible or of higher monetary value. Consequently, the acquired knowledge fosters follow-on innovation, enabling firms to produce more patents with greater economic significance. Evidence from two quasi-natural experiments suggests that our findings are plausibly causal. Overall, our study highlights the important role of accounting comparability in facilitating knowledge dissemination.
本研究考察了财务报表可比性是否以及如何促进企业间创新知识的传播并刺激新知识的创造。通过使用交叉专利引用跟踪企业间的知识转移，我们发现可比性增加了企业向同行学习的动机，并创造出引用同行现有专利的新专利。对机制的调查表明，可比性提高了企业估计同行知识货币价值的能力，并预测自身从知识获取中获得的财务收益。当同行知识更容易公开获取或具有更高货币价值时，可比性的影响更为显著。因此，所获取的知识促进了后续创新，使企业能够产生具有更大经济意义的更多专利。来自两个准自然实验的证据表明，我们的发现可能是因果关系。总体而言，我们的研究强调了会计可比性在促进知识传播中的重要作用。
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