Article2001

Non‐financial performance measures in the Canadian biotechnology industry

106 citations0/0 files storedJournal of Intellectual Capital

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Accounting and Organizational Management Corporate Social Responsibility Reporting Intellectual Capital and Performance Analysis

Abstract

The limitations of financial metrics in assessing performance in the new economy generate demand for non‐financial measures appropriate for evaluation of shareholder value creation. The suitability of non‐financial measures for external reporting continues to be explored by professional accountants, capital market regulators, and academics. Investigates research developments and their applicability to the biotechnology industry. Examines the externally published information of public Canadian biotechnology companies with a view to the development of measures appropriate for evaluating corporate performance. Represents the findings from the first of a two‐phase research project designed to explore the techniques used to gauge the effectiveness of communication regarding performance in the Canadian biotechnology industry.

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1992The balanced scorecard : measures that drive performance 1992The balanced scorecard--measures that drive performance.2001Assessing knowledge assets: a review of the models used to measure intellectual capital 2001Having trouble with your strategy? Then map it.1999The knowledge toolbox:2000The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures

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