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

• المؤلفون الرئيسيون: Gan, Peck Yen, Low, Calvin Sin Chye, Chim, Wai Kay
• مؤلفون آخرون: Tan, Pearl Hock Neo
• التنسيق: Theses and Dissertations
• اللغة: English
• منشور في: 2008
• الموضوعات: DRNTU::Business::Accounting::Disclosure
• الوصول للمادة أونلاين: http://hdl.handle.net/10356/7271
• المؤسسة: 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...