The impact of corporate governance on research and development voluntary disclosure : UK evidence
Research and development (R&D) activities are characterised by unique features and limited mandated accounting disclosure. Hence, R&D investment is one of the most confidential activities creating information asymmetry. Consequently, firms that are involved in R&D activities may try to i...
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Durham University
2015
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.659355 |