Intellectual capital disclosure of biotechnology companies listed in Asia Pacific

• Main Authors: Goh, Riquel Minsi, Habibah Hassan, Sabrina Abdul Hamid
• Other Authors: Mahmud Hossain
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Management::Intellectual capital
• Online Access: http://hdl.handle.net/10356/10301
• Institution: Nanyang Technological University

This paper uses content analysis to examine annual reports (2004) of 100 listed biotechnology firms in Asia Pacific to investigate factors that influence intellectual capital (IC) disclosure behaviors and to determine the content of IC disclosure.