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

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...

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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:
Online Access:http://hdl.handle.net/10356/7271
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Institution: Nanyang Technological University
Language: English
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spelling sg-ntu-dr.10356-72712023-05-19T07:08:17Z An empirical study of voluntary research and development disclosures of biotechnology firms listed on NASDAQ Gan, Peck Yen Low, Calvin Sin Chye Chim, Wai Kay Tan, Pearl Hock Neo Nanyang Business School DRNTU::Business::Accounting::Disclosure 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 firms listed on Nasdaq, there exists a positive relationship between voluntary disclosures on R&D and growth options and/or with firm size. It was also shown that leverage was an insignificant factor in influencing firms' voluntary disclosures on research and development. Due to a lack in variance in data collected, the relationship between voluntary disclosures on research and development and independent auditor's reputation could not be established. Master of Business Administration (Accountancy) 2008-09-18T07:42:40Z 2008-09-18T07:42:40Z 2000 2000 Thesis http://hdl.handle.net/10356/7271 en Nanyang Technological University 95 p. application/pdf
institution Nanyang Technological University
building NTU Library
continent Asia
country Singapore
Singapore
content_provider NTU Library
collection DR-NTU
language English
topic DRNTU::Business::Accounting::Disclosure
spellingShingle DRNTU::Business::Accounting::Disclosure
Gan, Peck Yen
Low, Calvin Sin Chye
Chim, Wai Kay
An empirical study of voluntary research and development disclosures of biotechnology firms listed on NASDAQ
description 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 firms listed on Nasdaq, there exists a positive relationship between voluntary disclosures on R&D and growth options and/or with firm size. It was also shown that leverage was an insignificant factor in influencing firms' voluntary disclosures on research and development. Due to a lack in variance in data collected, the relationship between voluntary disclosures on research and development and independent auditor's reputation could not be established.
author2 Tan, Pearl Hock Neo
author_facet Tan, Pearl Hock Neo
Gan, Peck Yen
Low, Calvin Sin Chye
Chim, Wai Kay
format Theses and Dissertations
author Gan, Peck Yen
Low, Calvin Sin Chye
Chim, Wai Kay
author_sort Gan, Peck Yen
title An empirical study of voluntary research and development disclosures of biotechnology firms listed on NASDAQ
title_short An empirical study of voluntary research and development disclosures of biotechnology firms listed on NASDAQ
title_full An empirical study of voluntary research and development disclosures of biotechnology firms listed on NASDAQ
title_fullStr An empirical study of voluntary research and development disclosures of biotechnology firms listed on NASDAQ
title_full_unstemmed An empirical study of voluntary research and development disclosures of biotechnology firms listed on NASDAQ
title_sort empirical study of voluntary research and development disclosures of biotechnology firms listed on nasdaq
publishDate 2008
url http://hdl.handle.net/10356/7271
_version_ 1770563694821900288