Financial statement informativeness and intellectual capital disclosure : an empirical analysis
Year of publication: |
2015
|
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Authors: | Maaloul, Anis ; Zéghal, Daniel |
Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 1985-2517, ZDB-ID 2625500-5. - Vol. 13.2015, 1, p. 66-90
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Subject: | Intellectual capital | Disclosure | Financial statement informativeness | High-tech companies | USA | Immaterielle Werte | Intangible assets | United States | Jahresabschluss | Financial statement | Unternehmenspublizität | Corporate disclosure | Geschäftsbericht | Corporate annual report |
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