Does value added of intellectual capital influence voluntary disclosure? : the moderating effect of CSR practices
Year of publication: |
2020
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Authors: | Chouaibi, Jamel ; Chouaibi, Salim |
Published in: |
Journal of accounting & management information systems : JAMIS. - Bucharest : [Verlag nicht ermittelbar], ISSN 1843-8105, ZDB-ID 2580712-2. - Vol. 19.2020, 4, p. 651-681
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Subject: | corporate social responsibility (CSR) | moderating effect of CSR | value added of intellectual capital (VAIC) | voluntary disclosure | Intellectual Capital (IC) | Corporate Social Responsibility | Corporate social responsibility | Immaterielle Werte | Intangible assets | Unternehmenspublizität | Corporate disclosure | Nachhaltigkeit | Sustainability | Betriebliche Wertschöpfung | Value creation |
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