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
• 其他作者: Tan, Pearl Hock Neo
• 格式: Theses and Dissertations
• 語言: English
• 出版: 2008
• 主題: DRNTU::Business::Accounting::Disclosure
• 在線閱讀: http://hdl.handle.net/10356/7271

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...