Non‐financial performance measures in the Canadian biotechnology industry

By Judith A. Cumby, Joan E. D. Conrod. 2001

121 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3fa90dd98a80aa68010cc2a2395c332ae6ef724d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. A. Vafaei
2. Christian Nielsen
3. Peter Gormsen
4. I. Martínez
5. Emma García‐Meca
6. D. Taylor
7. I. Parra
8. P. N. Bukh

In Management Information Systems

1. Christian Nielsen
2. Peter Gormsen
3. Emma García‐Meca
4. P. N. Bukh
5. Jan Mouritsen

In Strategy and Management

1. Jan Mouritsen
2. P. N. Bukh
3. Christian Nielsen
4. John Dumay
5. A. Vafaei
6. Peter Gormsen
7. I. Martínez
8. Emma García‐Meca

Citations in the corpus

• The explanatory factors of intellectual capital disclosure to financial analysts (2005, background): “Cumby and Conrod (2001) (for the biotechnology industry) or Arvidsson (2003) (for the pharmaceutical, biotechnology, and health care equipment industries) also find employee information is often ignored in company disclosures.”
• Signaling Corporate Strategy in IPO Communication (2008, background): “This second point is especially relevant with IPO firms, which often lack financial history; furthermore, any history might be distorted by a long R&D stage and negative profit (Cumby & Conrod, 2001).”
• Disclosure of information on intellectual capital in Danish IPO prospectuses (2005, methodology): “Compared to annual reports, prospectuses can be expected to provide additional disclosure of the company’s long-term strategy, a specification of leading non-financial indicators relevant in assessing the effectiveness of the strategy implementation, comprehensive disclosure on company risks, and a ”
• The relevance of intellectual capital disclosure: A paradox? (2003, background): “IC has increasingly been seen as an integral part of firms’ value-creating processes (Cumby and Conrod, 2001; Sullivan, 2000) and several reports (e.”
• The value relevance of intellectual capital disclosures (2011, result): “This finding that ICD has value relevance in some countries (Britain and Hong Kong) when modelled with “bottom line” accounting numbers provides some support to the arguments made, but not tested, by Cumby and Conrod (2001), Holland (2003), Mouritsen (2003) and Nielson et al.”