# Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints

> Research article (Journal of Accounting Research, 2021) · cited 47× · AI/ML

**Wikidata**: [openalex:W3157664789](https://www.wikidata.org/wiki/openalex:W3157664789)  
**Source**: https://4ort.xyz/entity/copycat-skills-and-disclosure-costs-evidence-from-peer-companies-digital-footprints