東華大學圖書館 |

語系: 繁體中文

說明(常見問題)

回圖書館首頁

手機版館藏查詢

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

Improvement in clinical trial disclo...

Hao, Jun.

FindBook

Google Book

Amazon

博客來

Improvement in clinical trial disclosures, market reaction, and economic consequences.

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Improvement in clinical trial disclosures, market reaction, and economic consequences./
作者:	Hao, Jun.
面頁冊數:	90 p.
附註:	Source: Dissertation Abstracts International, Volume: 75-04(E), Section: A.
Contained By:	Dissertation Abstracts International75-04A(E).
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3607572
ISBN:	9781303651700

Improvement in clinical trial disclosures, market reaction, and economic consequences.
Hao, Jun.

Improvement in clinical trial disclosures, market reaction, and economic consequences. - 90 p.

Source: Dissertation Abstracts International, Volume: 75-04(E), Section: A.

Thesis (Ph.D.)--The University of Texas at San Antonio, 2013.

This dissertation consists of three essays that will examine nonfinancial disclosures of clinical trial status within the pharmaceutical industry. Essay I tests whether financial analysts use the information contained in the clinical trial disclosures to improve their forecast accuracy. Findings indicate that the improved clinical trial disclosures significantly decrease analysts' long-term earnings forecast error. Essay II seeks to determine whether the improved clinical trial disclosures affect pharmaceutical companies' cost of equity capital. The results suggest that a voluntary disclosure of drug portfolio per se is associated with a higher cost of equity capital, however, once the disclosure process is quasi-regulated, the magnitude of such positive association is significantly weakened. Essay III examines the market reaction to proposed or enacted regulatory changes associated with the improvement of clinical trial disclosures. Findings indicate that the market, in general, responses negatively to proposed or enacted regulatory changes that require both registration and result disclosure for clinical trials. Overall, this dissertation contributes to the accounting literature regarding non-financial disclosures by evaluating the consequences of improved clinical trial disclosures for analysts' forecast accuracy and cost of equity capital, and assessing the market reaction to regulation changes aiming to improve such disclosures.

ISBN: 9781303651700Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Improvement in clinical trial disclosures, market reaction, and economic consequences.
LDR:02382nam a2200289 4500 001 1969057
005 20141219110825.5
008 150210s2013 ||||||||||||||||| ||eng d
020 $a 9781303651700
035 $a (MiAaPQ)AAI3607572
035 $a AAI3607572
040 $a MiAaPQ $c MiAaPQ
100 1 $a Hao, Jun. $3 2106313
245 1 0 $a Improvement in clinical trial disclosures, market reaction, and economic consequences.
300 $a 90 p.
500 $a Source: Dissertation Abstracts International, Volume: 75-04(E), Section: A.
500 $a Adviser: Dana A. Forgione.
502 $a Thesis (Ph.D.)--The University of Texas at San Antonio, 2013.
520 $a This dissertation consists of three essays that will examine nonfinancial disclosures of clinical trial status within the pharmaceutical industry. Essay I tests whether financial analysts use the information contained in the clinical trial disclosures to improve their forecast accuracy. Findings indicate that the improved clinical trial disclosures significantly decrease analysts' long-term earnings forecast error. Essay II seeks to determine whether the improved clinical trial disclosures affect pharmaceutical companies' cost of equity capital. The results suggest that a voluntary disclosure of drug portfolio per se is associated with a higher cost of equity capital, however, once the disclosure process is quasi-regulated, the magnitude of such positive association is significantly weakened. Essay III examines the market reaction to proposed or enacted regulatory changes associated with the improvement of clinical trial disclosures. Findings indicate that the market, in general, responses negatively to proposed or enacted regulatory changes that require both registration and result disclosure for clinical trials. Overall, this dissertation contributes to the accounting literature regarding non-financial disclosures by evaluating the consequences of improved clinical trial disclosures for analysts' forecast accuracy and cost of equity capital, and assessing the market reaction to regulation changes aiming to improve such disclosures.
590 $a School code: 1283.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Business Administration, Management. $3 626628
650 4 $a Health Sciences, Pharmacy. $3 1017737
690 $a 0272
690 $a 0454
690 $a 0572
710 2 $a The University of Texas at San Antonio. $b Accounting. $3 1057579
773 0 $t Dissertation Abstracts International $g 75-04A(E).
790 $a 1283
791 $a Ph.D.
792 $a 2013
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3607572