Drivers of Voluntary Intellectual Capital Disclosure in Listed Biotechnology Companies

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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,...

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Bibliographic Details
Main Authors:	White, Greg, Lee, Alina, Tower, Gregory
Format:	Journal Article
Published:	Emerald 2007
Subjects:	biotechnology disclosure Australia intellectual capital
Online Access:	http://hdl.handle.net/20.500.11937/48231

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