The complementary relationship between financial and non-financial information in the biotechnology industry and the degree of investor sophistication
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DOI: 10.1016/j.jcae.2010.09.001
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Cited by:
- Paula Monteiro, Albertina & Vale, Joana & Leite, Eduardo & Lis, Marcin & Kurowska-Pysz, Joanna, 2022. "The impact of information systems and non-financial information on company success," International Journal of Accounting Information Systems, Elsevier, vol. 45(C).
- Francesco Paolo Appio & Luigi de Luca & Robert Morgan & Antonella Martini, 2019. "Patent portfolio diversity and firm profitability: A question of specialization or diversification?," Post-Print halshs-02292360, HAL.
- Chojnacki, Piotr & Kijek, Tomasz, 2014. "R&D Expenditures And Market Value Of Biotechnology Firms," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2014(6).
- Gavious, Ilanit & Hirsh, Nimrod & Kaufman, Dan, 2015. "Innovation in pyramidal ownership structures," Finance Research Letters, Elsevier, vol. 13(C), pages 188-195.
- Ester Chen & Ilanit Gavious & Baruch Lev, 2017. "The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure," Review of Accounting Studies, Springer, vol. 22(2), pages 677-714, June.
- Chen, Ester & Gavious, Ilanit, 2015. "Does CSR have different value implications for different shareholders?," Finance Research Letters, Elsevier, vol. 14(C), pages 29-35.
- Gavious, Ilanit & Milo, Orit, 2020. "Technology entrepreneurship, ethnicity, and success," Finance Research Letters, Elsevier, vol. 37(C).
- Chen, Ester & Gavious, Ilanit, 2016. "Complementary relationship between female directors and financial literacy in deterring earnings management: The case of high-technology firms," Advances in accounting, Elsevier, vol. 35(C), pages 114-124.
- Marius-Sorin CIUBOTARIU & Ana-Maria SANDULACHI, 2021. "Integrated Reporting And The Need Of Improving The Communication Process With The Stakeholders," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 17(27), pages 70-76, October.
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Keywords
Biotechnology; Financial information; Non-financial information; R&D expenditures; Sophisticated investors; Value-relevance;All these keywords.
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