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Purpose The purpose of this paper is to shed light on improving value creation from intellectual capital (IC) through reducing causal ambiguity and finding effective IC interventions. Design/methodology/approach First, several guiding rules demonstrating the contribution of system dynamics (SD)...
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Purpose: This study contributes to intellectual capital (IC) disclosure research. Focusing on reducing the information asymmetry associated with agency theory, it investigates the extent to which managers and owners disclose IC in initial IPO prospectuses. In particular, it examines the...
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