Drivers of voluntary intellectual capital disclosure in listed biotechnology companies
نویسندگان
چکیده
منابع مشابه
Ecological Research of the Voluntary Disclosure about Listed Companies
In the paper, the research subject is the ecological relationship between the Small and Medium-sized Enterprises(SMEs) and the Large-scale Enterprises(Les). From the perspective of ecology, setting up the competitive model basic on the Logistic model, and carrying out further analysis about the voluntary information disclosure of listed company, then getting the strategic choice about the volun...
متن کاملIntellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers
Many commentators have identified the pivotal role of intellectual capital in the valuation of firms and the determination of their future earnings. Innovation in voluntary disclosure of intellectual capital lead by European firms, such as Celemi and Skandia, has generated a plethora of new reporting frameworks such as the Balanced Scorecard. However, there has been little support by the accoun...
متن کاملA Study of Factors Influencing Voluntary Disclosure of Chinese Listed Companies
According to the disclosure motivation, information disclosure of listed companies can be divided into mandatory and voluntary information disclosure. The mandatory information disclosure can no longer meet the information demand of investors, while voluntary information disclosure is getting more recognition. This paper introduces the relevant literature of voluntary information disclosure, an...
متن کاملAssociation between firm characteristics and corporate voluntary disclosure: Evidence from Turkish listed companies
Purpose: This paper empirically investigates the factors that impact voluntary information disclosure level of Turkish manufacturing companies listed in the Borsa Istanbul (BIST). Design/methodology/approach: The data collection methodology of the study is content analysis of annual reports of the corporations listed on the BIST for the year 2010. In order to analyze the results, we employed Or...
متن کاملAccounting Disclosure in Companies Listed on the Egyptian Stock Exchange
Knowledge can be transferred and imported across international borders. However, recent research shows that local cultures may affect the acceptance and application of such imported knowledge content. Egypt's adoption of IAS in 1996 provides an excellent opportunity to examine how conflicts between imported accounting standards and a nation's cultural values affect implementation of the new sta...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of Intellectual Capital
سال: 2007
ISSN: 1469-1930
DOI: 10.1108/14691930710774894