Matches in SemOpenAlex for { <https://semopenalex.org/work/W2341375496> ?p ?o ?g. }
Showing items 1 to 96 of
96
with 100 items per page.
- W2341375496 abstract "The healthcare and pharmaceutical industry in the United States has its primary resources tied up in the form of intangibles. Therefore, the main risk factors of such firms are directly associated with the management of such idiosyncratic resources. Reporting on intangibles has always been controversial because of the persistent conceptual and regulatory challenges, yet voluntary disclosures represent a non-negligible portion of the annual report of such firms. This study explores the reporting environment of intangibles for firms belonging to the healthcare and pharmaceutical industry in the US and analyzes whether these non-financial disclosures on the annual report have an impact on those companies’ market risk. The evidence suggests that disclosure of intangibles vary considerably in the content, and that this type of information does not have an impact on the market risk of healthcare and pharmaceutical firms. However, R&D intensity clearly has a statistically significant effect on the market risk. These results are consistent with the previous findings of Lev and Zarowin (1999), who found that the usefulness of earnings information in annual reports has been deteriorating over the years." @default.
- W2341375496 created "2016-06-24" @default.
- W2341375496 creator A5027677256 @default.
- W2341375496 creator A5066088296 @default.
- W2341375496 date "2011-05-01" @default.
- W2341375496 modified "2023-09-23" @default.
- W2341375496 title "The Relevance of Intangibles Disclosure for Market Risk: An Exploratory Study of US Healthcare and Pharmaceutical Industry" @default.
- W2341375496 cites W153123102 @default.
- W2341375496 cites W1556397042 @default.
- W2341375496 cites W1591891602 @default.
- W2341375496 cites W2021715870 @default.
- W2341375496 cites W206890942 @default.
- W2341375496 cites W2092629929 @default.
- W2341375496 cites W2108177000 @default.
- W2341375496 cites W2144941978 @default.
- W2341375496 cites W2154742245 @default.
- W2341375496 cites W2159681683 @default.
- W2341375496 cites W2161774319 @default.
- W2341375496 cites W2165137993 @default.
- W2341375496 cites W2263256921 @default.
- W2341375496 cites W2298601204 @default.
- W2341375496 cites W3027511035 @default.
- W2341375496 cites W3121154463 @default.
- W2341375496 cites W3121627204 @default.
- W2341375496 cites W3122117296 @default.
- W2341375496 cites W3124536214 @default.
- W2341375496 cites W3125644886 @default.
- W2341375496 cites W3122743346 @default.
- W2341375496 hasPublicationYear "2011" @default.
- W2341375496 type Work @default.
- W2341375496 sameAs 2341375496 @default.
- W2341375496 citedByCount "0" @default.
- W2341375496 crossrefType "posted-content" @default.
- W2341375496 hasAuthorship W2341375496A5027677256 @default.
- W2341375496 hasAuthorship W2341375496A5066088296 @default.
- W2341375496 hasConcept C121955636 @default.
- W2341375496 hasConcept C144024400 @default.
- W2341375496 hasConcept C144133560 @default.
- W2341375496 hasConcept C158154518 @default.
- W2341375496 hasConcept C160735492 @default.
- W2341375496 hasConcept C162324750 @default.
- W2341375496 hasConcept C162853370 @default.
- W2341375496 hasConcept C17744445 @default.
- W2341375496 hasConcept C19165224 @default.
- W2341375496 hasConcept C199539241 @default.
- W2341375496 hasConcept C2779055846 @default.
- W2341375496 hasConcept C2779652045 @default.
- W2341375496 hasConcept C2781426361 @default.
- W2341375496 hasConcept C50522688 @default.
- W2341375496 hasConcept C71924100 @default.
- W2341375496 hasConcept C85973986 @default.
- W2341375496 hasConcept C98274493 @default.
- W2341375496 hasConceptScore W2341375496C121955636 @default.
- W2341375496 hasConceptScore W2341375496C144024400 @default.
- W2341375496 hasConceptScore W2341375496C144133560 @default.
- W2341375496 hasConceptScore W2341375496C158154518 @default.
- W2341375496 hasConceptScore W2341375496C160735492 @default.
- W2341375496 hasConceptScore W2341375496C162324750 @default.
- W2341375496 hasConceptScore W2341375496C162853370 @default.
- W2341375496 hasConceptScore W2341375496C17744445 @default.
- W2341375496 hasConceptScore W2341375496C19165224 @default.
- W2341375496 hasConceptScore W2341375496C199539241 @default.
- W2341375496 hasConceptScore W2341375496C2779055846 @default.
- W2341375496 hasConceptScore W2341375496C2779652045 @default.
- W2341375496 hasConceptScore W2341375496C2781426361 @default.
- W2341375496 hasConceptScore W2341375496C50522688 @default.
- W2341375496 hasConceptScore W2341375496C71924100 @default.
- W2341375496 hasConceptScore W2341375496C85973986 @default.
- W2341375496 hasConceptScore W2341375496C98274493 @default.
- W2341375496 hasLocation W23413754961 @default.
- W2341375496 hasOpenAccess W2341375496 @default.
- W2341375496 hasPrimaryLocation W23413754961 @default.
- W2341375496 hasRelatedWork W1543895577 @default.
- W2341375496 hasRelatedWork W1596312210 @default.
- W2341375496 hasRelatedWork W1675782453 @default.
- W2341375496 hasRelatedWork W2036383710 @default.
- W2341375496 hasRelatedWork W2077296148 @default.
- W2341375496 hasRelatedWork W2088269580 @default.
- W2341375496 hasRelatedWork W2171645479 @default.
- W2341375496 hasRelatedWork W2221378241 @default.
- W2341375496 hasRelatedWork W2324572153 @default.
- W2341375496 hasRelatedWork W2503029808 @default.
- W2341375496 hasRelatedWork W2612169193 @default.
- W2341375496 hasRelatedWork W2626188926 @default.
- W2341375496 hasRelatedWork W2794313112 @default.
- W2341375496 hasRelatedWork W2805972054 @default.
- W2341375496 hasRelatedWork W3092864774 @default.
- W2341375496 hasRelatedWork W3121772798 @default.
- W2341375496 hasRelatedWork W3122201313 @default.
- W2341375496 hasRelatedWork W3122276798 @default.
- W2341375496 hasRelatedWork W3123918294 @default.
- W2341375496 hasRelatedWork W2185610213 @default.
- W2341375496 isParatext "false" @default.
- W2341375496 isRetracted "false" @default.
- W2341375496 magId "2341375496" @default.
- W2341375496 workType "article" @default.