...Gregory White; Alina Lee; Yuni Yuningsih; Christian Nielsen; Per Nikolaj Bukh Purpose The purpose of this research project is to compare the nature and extent of voluntary intellectual capital disclosures (ICD) by UK and Australian biotechnology companies. The motivating research question...

...Gregory White; Alina Lee; Greg Tower 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...

... by professional accountants, capital market regulators, and academics. Investigates research developments and their applicability to the biotechnology industry. Examines the externally published information of public Canadian biotechnology companies with a view to the development of measures appropriate...