An empirical study of voluntary research and development disclosures of biotechnology firms listed on NASDAQ

• Main Authors: Gan, Peck Yen, Low, Calvin Sin Chye, Chim, Wai Kay
• Other Authors: Tan, Pearl Hock Neo
• Format: Theses and Dissertations
• Language: English
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Disclosure
• Online Access: http://hdl.handle.net/10356/7271
• Institution: Nanyang Technological University

This empirical study attempts to establish the relationship between a firm's voluntary disclosures on research and development and its size, growth options, leverage and its independent auditor's reputation. Based on the results of this study, it was established that for biotechnology firm...