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1 Reid, Gavin C. and Smith, Julia A. (2005) Venture capital investor behaviour in the backing of UK high technology firms : financial reporting and the level of investment. Discussion paper. Centre for Research into Industry, Enterprise, Finance and the Firm (CRIEFF), St Andrews, UK., This version is available at Strathprints is designed to allow users to access the research output of the University of Strathclyde. Unless otherwise explicitly stated on the manuscript, Copyright and Moral Rights for the papers on this site are retained by the individual authors and/or other copyright owners. Please check the manuscript for details of any other licences that may have been applied. You may not engage in further distribution of the material for any profitmaking activities or any commercial gain. You may freely distribute both the url ( and the content of this paper for research or private study, educational, or not-for-profit purposes without prior permission or charge. Any correspondence concerning this service should be sent to the Strathprints administrator: strathprints@strath.ac.uk The Strathprints institutional repository ( is a digital archive of University of Strathclyde research outputs. It has been developed to disseminate open access research outputs, expose data about those outputs, and enable the management and persistent access to Strathclyde's intellectual output.
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13 Risk6Π1ΑΑ Τ%! % # Υ 8 ϑ # Risk4Π2ΑΕ 5! #!!! #! # # #! &!! # # # &! 2# + # # ς ). 3.3 Benefit from Required Publishing of Financial Accounts!8 Ε &!! do #!! & #ςη 8 ; & Θ1<!! ReqFinR ReqPeopR) ReqTechR ReqMktR!# ReqIntR!! > 4 ( 0<<3 &!!! 8 Ε#! 3 # Ρ 8 ; 01
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17 !!!D!!Γ ϑ! ϑ!! #!! # #! D!!1ΑΑΕ 8 1ΑΑΑ Η1ΑΑ3! 4.1 Statistical Analysis Η!! # # #!!! #Γ # 57! 6!!!!!!! #!!! Usefulness of Financial Accounts # 3 6!!! Ρ Μ a priori > #!!!FinAcUse) #! # 0;
18 !! Staged, ROSF ROCE ),+ Staged!! Π0 ΠΑ Staged!!! 8!Staged!!#!!>!!!!!ROSF!,ROCE DROSFROCE!!! Η! # 3 +!! #!! ΕΟ ROCE ROSF Staged%# #!#!! #!! #! #! ##! Technopoles: Investment Stage and Risk Disclosure! # 2 # Technopole Θ01 Π0 ΠΑ! #0/Ο!!! 5 0Φ
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20 4.1.3 Influence over Internal Management! # # Ε!! #!!InflInfo # &!! Θ30!! #!! ΠΑ ΠΕ ),. %#!#! Indus12,6#Ν ΠΑΑ3Φ Indus19,6#Ν ΠΑΑΑ0 # 5!!!! 8 4D5 Stage9, 6# Ν Π ΑΑΑΕ 4D% Stage10, 6# Ν Π ΑΑ1Ε =D5 Stage12, 6# Ν Π ΑΑ2/ # Stage14, 6# Ν ΠΑΑ13!!! #! 5! Π ΑΕ<Α,6#Ν ΠΑΑ03!#!! & ## MarkSens # Ε 8 Π Α;Ε;! 6# Ν Π ΑΑΑ1 #! Risk4 0<
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27 D Μ = 0<</ ϑκ! Ρ # Management AccountingΝ/ΑΜ212>3Α D Η Η 0<<< ϑ% + ( The Journal of Real Estate ResearchΝ0/Μ11<0>301 D = 0<<< ϑ & # The Review of Financial StudiesΝ01Μ32;0>Φ< DΗ4!!1ΑΑΕ ϑ% The Journal of BusinessΝΦ/Μ12ΑΕ>22Α DΓ! 7 =4Κ : 4Μ D 7 Κ 1ΑΑ1 ϑ%# + Ρ Brookings Papers on Economic ActivityΝ003Φ></ D=1ΑΑ1 ϑ Ν! European Venture Capital Journal40Ε # (1ΑΑ3 Smarter Ventures: a survivor s guide to venture capital through the new cycle=+86 Κ >Κ W > ( Κ 4% 1ΑΑ3 ϑd>! # +! >! Review of Quantitative Finance and AccountingΝ10Μ23Α3> (. 0<</ ϑ > + Issues in Accounting Education Ν03 Μ3Ε<Ε>;01 7Η#1ΑΑ3 ϑ5!!! # # Journal of Evolutionary Economics Ν 03 ΜΕ;ΑΦ> Κ 1ΑΑ1 ϑ!!! Journal of Accounting ResearchΝ2ΑΜ12/Ε>Ε0/ 8 50<<Ε ϑ Journal of Management StudiesΝ31ΕΕ0>ΕΦ2 8 (= 4 1ΑΑΑ ϑ% Financial Analysts JournalΝΕ;Μ10;>13 81ΑΑΕ ϑ.!!! #4D5+! Journal of Business Finance & AccountingΝ31Μ3>2 ;/3><Α >41ΑΑ3 ϑ8!!!# Accounting, Auditing & Accountability JournalΝ0;Μ0ΕΦ>;< #.6 1ΑΑΑ ϑ%# Review of Quantitative Finance and AccountingΝ0ΕΜ23ΑΦ>313 ΚDΚ!! 4Γ # 1ΑΑΕ ϑ4 The Rand Journal of EconomicsΝ3;Μ00;>3/ 1
28 Κ 4 1ΑΑ1 ϑ%# + The Accounting ReviewΝΦΦΜ3;<;>Φ Κ.(60<<Φ ϑ!& + Expert SystemsΝ02Μ012>3; Κ 1ΑΑ0 ϑ8 # Accounting, Auditing & Accountability JournalΝ02Μ22<Φ>Ε1< D5(1ΑΑΑ ϑ.!!!%65!ς Journal of Business Finance & Accounting Ν 1ΦΜ<>0Α003<>00/3 D4Η1ΑΑΕ ϑ6!! #4D5+! Journal of Business Finance & AccountingΝ31 Μ3>2;23>/1 (( 1ΑΑ3 ϑ6 & + Γ Journal of Accounting and Public PolicyΝ11Μ;Ε0Φ>3/ ( 1ΑΑΑ ϑ.!!!%65!ς Journal of Business Finance & AccountingΝ1ΦΜ<> 0Α00ΦΦ>/3 = 77Η=0<<< ϑν Journal of Legal EconomicsΝ<Μ030>2/ 4 64( 0<<3 ϑ!# # & The American Economic ReviewΝ/3Μ11;Ε 4..1ΑΑ1 ϑ Small Business Economics Ν0<Μ Μ 0<<Ε ϑ6>!!# Accounting and Business Research Ν1ΕΜ<<0/;><; 4 4 1ΑΑ2 ϑρ! # Journal of AccountancyΝ0</Μ;Φ2>/ 6 4 1ΑΑ1 ϑ%# Journal of Evolutionary EconomicsΝ01Μ0>10ΑΦ>32 6 1ΑΑ0 ϑ # # Information World Review 5! 2<>ΕΑ Μ 0<<; ϑ &! (! Η # 6 Innovation and the Intellectual Property System=+( =% 13>2Ε ## 4(0<</ ϑν &+ Journal of Business Finance & AccountingΝ1ΕΜΕ>;Ε10>ΦΑ =Ν0<<< ϑ!!# Behavioural Research in AccountingΝ000;0><0 7:0<<0 ϑ # Journal of Business VenturingΝ;00Ε>33 3
29 Μ#0<<Α ϑ #! Accounting HorizonsΝ2Μ2Φ/>/Φ 7 0<<< ϑ! Γ The International Journal of Project Management Ν0Φ Μ3 0;0>< Η # 4Η #1ΑΑ3 ϑ.! ς 7! #!! Journal of Accounting ResearchΝ20Μ2;/0>Φ1Α Η Θ 1ΑΑ3 ϑ% American Business ReviewΝ10Μ00Φ>1Α Η4= 64Κ Ρ6. #Ξ Κ 1ΑΑ2 ϑν!+ 7 Journal of International Entrepreneurship Ν1Μ23ΑΕ Η4(## 0<<; ϑν & &!! Accounting and Business ResearchΝ1;Μ10Ε3>ΦΦ 2
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31 Ε 6!#!!!0Ε 0 2 (3%.4 > 5 7 D!!# # ) & ) 4 #>4D5 4 #>4D% %#>%D5 = #>=D 4 ΡΡ! 6# 6!& Η Ρ! ς 4 4 Σ Σ Σ.!! #! ς Ψ # # Ζ = # & 0 Κ>!! #! > ϑ# #!!# > 10!! >! ς ; 1
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37 32 6 #! #! > Many thanks for your cooperation in completing this questionnaire. If you are interested in receiving summary results from our project, in due course, please tick the box. Dr Julia A Smith Cardiff Business School Tel: Professor Gavin C Reid University of St Andrews Tel: & + Dr Julia A Smith Cardiff Business School Aberconway Building Colum Drive Cardiff CF10 3EU Office use only:χχχχχχχχ /
38 %8,! Α0 D Α1 4 ) Α3 Α2 7 ΑΕ # Α; 8 ΑΦ % Α/ %9 Α< 4! 0Α %! 02! 0Ε % 0; 7 0Φ = 0/ 5 0< <
39 8,2! 8 2 Α0 Α1 > Α3 5 Α2 7 ΑΕ D! Α;!# # ΑΦ ) & Α/ ) Α< 4 #>4D5 0Α 4 #>4D% 00 %#>%D5 01 = #>=D 03 4 ΡΡ! 02 6# 0Ε 6!& 0Α
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47 ,+ : 0 FinAcUse Staged ROSF ROCE 6 >Α22< ΑΕΑ< ΑΕΕ3 6#Ν ΑΑ20 ΑΑ22 ΑΑ1/ Μ 10 0; 0;! ΑΑΕ 1> 0/
48 , : Techpole Indus07 Stage11 Stage13 TechFin 6 ΑΕ2Φ Α2;3 Α2;3 Α2<2 6#Ν ΑΑΑ/ ΑΑ3Α ΑΑ3Α ΑΑ22 Μ Φ Techpole PeopFin MarkFin FinQual HnSFin 6 ΑΦ/< Α2<2 ΑΕ;; Α;Ε/ 6#Ν ΑΑΑΑ ΑΑ22 ΑΑ0/ ΑΑΑ2 Μ 0Φ 0Φ 0Φ 02! ΑΑ0 1>! ΑΑΕ 1> 0<
49 ,. :( 0 InflInfo Indus12 Indus19 Stage09 Stage10 6 >Α22Φ >Α;;Φ >ΑΕΦΦ >Α2Φ/ 1> ΑΑ3Φ ΑΑΑ0 ΑΑΑΕ ΑΑ1Ε Μ InflInfo Stage12 Stage14 MarkSens Risk4 6 >Α21; >Α2/0 ΑΕ<Α Α;Ε; 1> ΑΑ2/ ΑΑ13 ΑΑ03 ΑΑΑ1 Μ Φ 0< InflInfo Risk6 InflMgt1 InflDec InflStaff 6 >ΑΕ0; ΑΕ<3 ΑΕ;Φ Α2Ε/ 1> ΑΑ12 ΑΑΑ2 ΑΑΑ; ΑΑ31 Μ 0< InflInfo Inflmgt2 InflProd 6 ΑΕ<3 Α23; 1> ΑΑΑ2 ΑΑ23 Μ 11 11! ΑΑ0 1>! ΑΑΕ 1> 1Α
50 ,/5! ( % (, Average Investment Minimum Investment,? 38,& 4? 38,& 4 Risk1 0ΕΑ;0Α 3 0/ΦΕ ΑΑ/Ε Ε;3Φ0Α 1 10;3 ΑΑΕ0 Risk2 01Α00Α 3 0Ε</ Α03; 2Α1Α0Α 1 0;2; Α01; Risk3 1Ε;;0Α 3 1;3Ε ΑΑ11 <1;<0Α 1 1<31 ΑΑ03 Risk4 >1;ΕΦ0Α 3 >0;Ε1 Α012 ><;Ε;0Α 1 >0/2< ΑΑ/< Risk5 21/10Α 1 Α0Φ0 Α/;Φ ;03/0Α 1 ΑΦΕΕ Α2;Ε Risk6 33Φ10Α 1 Α01Ε Α<Α3 >23Φ30Α 1 >Α2<< Α;1Φ Constant 1<Ε10Α 3 >Α3<< Α;<Φ ><Α<10Α 1 >Α3Φ/ ΑΦ01 Adjusted R 2 ΑΕΑ/ ΑΕ;0 FΙStatistic 2Α</ 2/3Α Prob. Value ΑΑ0/ ΑΑ0Α, 2 Risk1!!!!! Risk2 4!# Risk3 & #! Risk4 5 # > Risk5!! Risk6!! 10
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