Rimmel, Gunnar; Nielsen, Christian; Yosano, Tadanori - In: Journal of Human Resource Costing & Accounting 13 (2009) 4, pp. 316-337
Purpose – The purpose of this paper is to give an indication of the quantity of intellectual capital information in Japanese initial public offering (IPO) prospectuses from all stock exchange listings on the Japan Stock Exchange from 2003. Design/methodology/approach – The paper applied a...