id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-11200	Deng, Qiwei	Research on Information Disclosure of R&D Expenditure of Listed Companies in Biopharmaceutical Industry: A Case Study of Hualan Biology	2023	6	.pdf	application/pdf	3500	125	27	(2) Serious manipulative disclosure, including delaying the disclosure of bad news or whitewashing the disclosure wording, etc. Voluntary information disclosure is the initiative of information disclosure enterprises. The article found that the R&D information disclosed by Canadian companies is significantly higher than that disclosed by French companies, thus proving that cultural differences and differences in capital markets are the main reasons for the differences in R&D information disclosure between listed companies in the two countries.	cache/fbem-11200.pdf	txt/fbem-11200.txt