Li, Jing (contributor); Pike, Richard (contributor); … - 2006
the focus measure
(IC word count as a percentage of total word
count in Annual Report). We argue that this
measure of … international
comparative studies, such as Vandemaele, et al.
(2005), who examined annual report IC disclosure
in the Netherland … and Segars, 1992) and to ascertain firms’
status of IC. The annual report is just one of
many public communication …