Alina Lee
Curtin University
Network
Latest external collaboration on country level. Dive into details by clicking on the dots.
Publication
Featured researches published by Alina Lee.
Journal of Intellectual Capital | 2007
Gregory White; Alina Lee; Greg Tower
Purpose – The paper seeks to investigate the key drivers and level of voluntary disclosures in biotechnology company annual reports.Design/methodology/approach – The paper uses an intellectual capital disclosure index score of voluntary disclosures in a large sample of listed biotechnology companies, and tests the relationship between voluntary disclosures of intangible firm value with traditional agency theory variables. The relationships are tested statistically using correlation and multiple‐regression analysis.Findings – The key drivers of voluntary intellectual capital disclosures were the level of board independence, firm age, level of leverage and firm size. Multiple regression analysis demonstrated that board independence, leverage and size had a significant relationship with the level of voluntary intellectual capital disclosure. Separate regression controlling for large‐sized and small‐sized firms demonstrated that voluntary intellectual capital disclosure was only driven by board independence a...
Journal of Intellectual Capital | 2010
Gregory White; Alina Lee; Yuni Yuningsih; Christian Nielsen; Per Nikolaj Bukh
Purpose – The purpose of this research project is to compare the nature and extent of voluntary intellectual capital disclosures (ICD) by UK and Australian biotechnology companies. The motivating research question was whether the nature and extent of voluntary ICD by preparers of financial report data in these countries reflected the relative maturity of the UK, compared to Australian industry.Design/methodology/approach – ICD was measured in annual reports and financial statements published on the company websites. A Danish disclosure index was used to evaluate voluntary disclosures by 156 companies about customers, employees, IT, strategy, R&D and processes (78‐items scored for each company).Findings – A significant leverage effect was demonstrated in relation to the “nature” of ICD by UK and Australian biotechnology companies. Interestingly, mean customer ICD were higher in annual reports from high‐leveraged compared to low‐leveraged Australian firms. In contrast, UK firms showed higher mean R&D ICD fo...
Journal of Human Resource Costing & Accounting | 2007
Alina Lee; John Neilson; Greg Tower; J-L. W. Mitchell Van der Zahn
Purpose – The first objective of this study is to examine the nature and extent of intellectual capital (IC) information Australian hospitals disclose to their stakeholders (patients, general public, healthcare professionals) via the internet. The second objective is to examine whether four hospital characteristics influence the disclosure of IC‐related information.Design/methodology/approach – Analysis reported in this study is based on IC disclosures by 128 hospitals on their internet web sites. IC disclosure is measured using an 85‐item research constructed index that covers six major sub‐categories. Measurement of IC disclosure was conducted during a four month period in the last third of 2005.Findings – It is found that whilst the incidence rate of hospitals disclosing IC information is high, the extent of IC disclosure is relatively low. The quantity of IC disclosure varied significantly between different IC sub‐categories. In addition, the paper investigates possible determinants of variations in I...
Accounting Research Journal | 2017
Si Jie Lim; Gregory White; Alina Lee; Yuni Yuningsih
Purpose - This paper aims to measure mean voluntary intellectual capital disclosure (ICD) quality score for a sample of Australian Stock Exchange-listed biotechnology firms in the 2003, 2006 and 2010 reporting periods. The aim was to use data for the same companies over the whole period to discover whether the quality of voluntary reporting practice was improving over time, measuring lagged-mean ICD quality score against possible determinants of management disclosure practice. Design/methodology/approach - Mean ICD quality score, and associated frequency data, was measured against possible determinants of managers’ disclosure practice. The dependent variable was an 18-item classification of ICD based on Sveiby’s Intangible Assets Monitor (Sveiby, Findings - Mean voluntary disclosures of internal capital and external capital lower the quality over time using paired sample Originality/value - Voluntary ICD quality and quantity are rarely measured in the same paper. The findings are unique and interesting especially for innovative Australian R&D firms when compared to recent findings for a larger sample of French companies.
Journal of Business Ethics | 2009
Jeanette Ng; Gregory White; Alina Lee; Andreas Moneta
European Accounting Review | 2012
Greg White; S. Lim; Alina Lee
Australian Journal of Professional and Applied Ethics | 2012
Jeanette Ng; Greg White; Alina Lee
European Accounting Association 32nd annual congress | 2009
Greg White; Alina Lee; C. Nielsen; P. Bukh
European Accounting Association | 2009
Gregory White; Alina Lee; Kevin Tian; Christian Nielsen; Per Nikolaj Bukh
Validating a Novel New Instrument for Measuring Firm Managers? Intellectual Property Management Practices: A study of biotechnology firms | 2007
Greg White; D. Slater; Alina Lee
Collaboration
Dive into the Alina Lee's collaboration.
Jean-Luc Wolfgang Mitchell Van der Zahn
Singapore Management University
View shared research outputs