Hsieh, Sheng-FengSheng-FengHsiehChing-Sung WuCHUNG-FERN WU2018-09-102018-09-102016-04http://scholars.lib.ntu.edu.tw/handle/123456789/398782Observations of Biotech and Pharmaceutical Industry Merger Acquisition Acquired In-process Research and Development Impairment Indicatorsconference paper10.2139/ssrn.2875703