Lim, Si Jie; White, Gregory; Lee, Alina; Yuningsih, Yuni - In: Accounting Research Journal 30 (2017) 01, pp. 89-106
Purpose This paper aims to measure mean voluntary intellectual capital disclosure (ICD) quality score for a sample of Australian Stock Exchange-listed biotechnology firms in the 2003, 2006 and 2010 reporting periods. The aim was to use data for the same companies over the whole period to...
