The value relevance of intellectual capital voluntary disclosure : the case of Tunisia
Year of publication: |
2022
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Authors: | Loulou-Baklouti, Salma |
Published in: |
African journal of accounting, auditing and finance : AJAAF. - Genéve [u.a.] : Inderscience Enterprises, ISSN 2046-8091, ZDB-ID 3004014-0. - Vol. 8.2022, 1, p. 56-90
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Subject: | intellectual capital | intellectual capital voluntary disclosure | value relevance | Tunisia | Immaterielle Werte | Intangible assets | Nachhaltigkeit | Sustainability | Tunesien | Unternehmenspublizität | Corporate disclosure | Unternehmenswert | Firm value | Auskunftspflicht | Disclosure regulation |
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