Author(s)

Liu Yunjie ¹

Affiliation(s)

¹ Zibo Vocational Institute, Zibo, China

Corresponding Author

Liu Yunjie

ABSTRACT

The research and development capabilities of the pharmaceutical industry are crucial for the development of enterprises, but the content of research and development information disclosed by enterprises to the public is uneven, and there are some problems that are not conducive to the protection of investors' interests and the effective operation of the market. Based on the theories of information asymmetry and signal transmission related to agency and information disclosure, and using literature research, text analysis, and case study methods, this paper analyzes the R&D information disclosure status of listed companies in the pharmaceutical industry. The study found that there are many problems with R&D information of enterprises in the pharmaceutical industry. For example, some companies’ disclosure of R&D information is insufficient and incomplete; Some companies lack consistency in disclosure of R&D information and do not disclose specific R&D information. At the time of investment capitalization, 3. Some companies have data errors in the disclosure of R&D information, and even the final profits are calculated through false disclosure of R&D information. In response to such problems, an analysis of the reasons is conducted from both internal and external aspects of the enterprise. Based on the analysis of the current status and reasons of R&D information disclosure, optimization suggestions are put forward. This article not only hopes to help the industry improve R&D information disclosure rules, but also hopes to increase awareness of the importance of corporate R&D information disclosure and protect the interests of investors.

KEYWORDS

R&D Information; Information disclosure; The pharmaceutical industry

CITE THIS PAPER

Liu Yunjie, Analysis on the Problems and Countermeasures of R&D Information Disclosure in Pharmaceutical Listed Enterprises. Accounting and Corporate Management (2023) Vol. 5: 123-127. DOI: http://dx.doi.org/10.23977/acccm.2023.051118.

REFERENCES

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[5] Wang Qian. Research on the Relationship between Information Disclosure Quality and Company Performance [J. Financial Theory and Practice, 2008:6-70
[6] Wang Rui. Discussion on the Problems and Countermeasures of Accounting Information Disclosure in Listed Companies - Based on the Perspective of Internal Corporate Governance [J] Economic Research Guide, 2014 (06): 186-187.

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