Determinants of R&D Disclosures of Nasdaq-Listed Biotechnology Firms

• Main Authors: TAN, Pearl Hock Neo, GAN, Peck-Yen, LOW, Calvin, Chim, Wai-Kay
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2005
• 主題: Research and development disclosures; Financial reporting; NASDAQ; Accounting; Corporate Finance
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/76

This study investigates the determinants of discretionary research and development (R&D) disclosures of biotechnology firms listed on the NASDAQ. Our study proposes that firms with higher levels of information asymmetry are more likely to disclose information about R&D than f...