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