Please use this identifier to cite or link to this item:
https://hdl.handle.net/10356/7271
Title: | An empirical study of voluntary research and development disclosures of biotechnology firms listed on NASDAQ | Authors: | Gan, Peck Yen Low, Calvin Sin Chye Chim, Wai Kay |
Keywords: | DRNTU::Business::Accounting::Disclosure | Issue Date: | 2000 | Abstract: | 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. | URI: | http://hdl.handle.net/10356/7271 | Schools: | Nanyang Business School | Rights: | Nanyang Technological University | Fulltext Permission: | restricted | Fulltext Availability: | With Fulltext |
Appears in Collections: | NBS Theses |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
NBS-THESES_223.pdf Restricted Access | 10.73 MB | Adobe PDF | View/Open |
Page view(s) 50
494
Updated on Mar 26, 2024
Download(s)
2
Updated on Mar 26, 2024
Google ScholarTM
Check
Items in DR-NTU are protected by copyright, with all rights reserved, unless otherwise indicated.