Drivers of Voluntary Intellectual Capital Disclosure in Listed Biotechnology Companies
Purpose: The paper seeks to investigate the key drivers and level of voluntary disclosures in biotechnology company annual reports. Design/methodology/approach: The paper uses an intellectual capital disclosure index score of voluntary disclosures in a large sample of listed biotechnology companies,...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Emerald
2007
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/48231 |