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Intellectual capital disclosures in the annual reports: a comparative study of the Indian and Australian IT-corporations
Bhasin, Madan; Shaikh, Junaid M. - In: International Journal of Managerial and Financial Accounting 3 (2011) 4, pp. 379-402
The omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. This study attempts to provide an insight into the style of IC disclosures done by the IT-sector corporations from India and Australia. We conducted a...
Persistent link: https://www.econbiz.de/10009352427
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A 'macro' analysis of the use of XBRL
Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid M. - In: International Journal of Managerial and Financial Accounting 1 (2008) 2, pp. 213-223
argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the …
Persistent link: https://www.econbiz.de/10008461130
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A 'macro' analysis of the use of XBRL
Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid M. - In: International Journal of Managerial and Financial Accounting 1 (2008) 2, pp. 213-223
argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the …
Persistent link: https://www.econbiz.de/10005751511