Research on Information Disclosure of R&D Expenditure of Listed Companies in Biopharmaceutical Industry: A Case Study of Hualan Biology

Authors

  • Qiwei Deng

DOI:

https://doi.org/10.54097/fbem.v10i3.11200

Keywords:

Information Disclosure, R&D Expenditure, Hualan Biology.

Abstract

 Based on the information asymmetry theory and decision usefulness theory, combined with the requirements of China market for enterprise research and development information disclosure, this paper analyzes the current situation of research and development information disclosure of Hualan Bioengineering Co., Ltd., finds out the problems existing in the research and development information disclosure of Hualan Bioengineering, and puts forward corresponding countermeasures and suggestions.

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References

Gary M.Entwistle.Exploring the R&D Disclosure Environment.Accounting Horizons, (1999) No.4, p.323—341.

Yuan Ding,Gary Entwistle, Herve Stolowy.International Differernces in Research and Development Reporting Practices:A French and Canadian Comparison. Advances in International Accounting , (2004) No.17, p.55—68.

Xue Yunkui, Wang Zhitai. The importance of R&D and the improvement of information disclosure . Accounting Research, (2001) No.03, p.20-26+65.

Huang Xiaohong:Voluntary information disclosure of intangible assets and an empirical study of corporate governance-a case study of high-tech listed companies in China(MS.,Southeast University, China 2006).

Wang Tong Tong:High-tech enterprises before and after the identification of research and development information disclosure (MS.,Anhui university of finance, China 2017).

Xin Yunfeng:R&D Expenditure, Corporate Performance and Market Reaction (MS., Institute of Financial Sciences, Ministry of Finance, China 2013).

Wang Zhiliang. The usefulness of accounting information decision-making theoretical analysis framework for the construction of . Accounting Monthly, (2009) No.1, p.3-5.

Wang Huifang. Redefining and regulating mandatory and voluntary disclosure of information . Macroeconomic Research, (2010) No.12, p.50-54.

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Published

22-08-2023

Issue

Section

Articles

How to Cite

Deng, Q. (2023). Research on Information Disclosure of R&D Expenditure of Listed Companies in Biopharmaceutical Industry: A Case Study of Hualan Biology. Frontiers in Business, Economics and Management, 10(3), 1-6. https://doi.org/10.54097/fbem.v10i3.11200

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