Kang, Helen H.; Gray, Sidney J. - In: The International Journal of Accounting 46 (2011) 4, pp. 402-423
disclosures and find that emerging market companies do actively engage in voluntary disclosure practices to disseminate mainly … market companies, which are the focus of increasing international attention. We empirically examine the extent of IA …) as an alternative disclosure framework for intangible assets (IA). The context of the research is the top 200 emerging …
