Due to rapid technological progress, high-tech companies are expected to be forward-
looking in order to ensure shareholder value creation and respond adequately to customer …

This study has two objectives. Firstly, it explores how do R&D narratives differ in various
clusters of biopharmaceutical companies in terms of discussion context and text readability …

Artykuł podejmuje kwestię zróżnicowanego prezentowania informacji na temat kosztów B+
R w części narracyjnej raportów rocznych wybranych spółek biotechnologicznych ujętych w …

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 …

Biopharmaceutical industry encompasses R&D-intensive companies which invest huge
amounts in basic and clinical studies. Since most of R&D expenditures are expensed as …

Construction works on developing a structure of SDindex were preceded by the preliminary
qualitative analyses of annual reports' contents of both European and Polish high-tech …

The International Accounting Standard Board has been working on a new international
standard for insurance contract based on fair value for about 10 years now. Details on how …