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Voluntary human capital disclosure in French annual reports
Kateb, Inès - In: International journal of learning and intellectual … 12 (2015) 4, pp. 323-341
Persistent link: https://www.econbiz.de/10011538295
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Assessing the market value effects of intellectual capital disclosure : insights from New Zealand
Zeinab Abdolzahraei; Hwa, Jacky Cheah Jun; Choo, Wei Chong - In: International journal of learning and intellectual capital 21 (2024) 2, pp. 219-248
Persistent link: https://www.econbiz.de/10015066847
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IPO prospectus : exploring the expectation gap on intellectual capital information
Too, Shaw Warn; Lau, Chee Kwong; Kek, Wei Qi - In: International journal of learning and intellectual … 16 (2019) 3, pp. 254-273
Persistent link: https://www.econbiz.de/10012106050
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Human capital reporting and its determinants by Polish and German publicity listed companies
Bryl, Łukasz; Truskolaski, Szymon - In: Entrepreneurial business and economics review : EBER 5 (2017) 2, pp. 195-210
Persistent link: https://www.econbiz.de/10011803390
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TISM modelling of social enterprise ecosystem : a study in Indian context
Jain, Mukesh; Dhir, Sanjay; Khoa T. Tran - In: Journal for global business advancement : JGBA 13 (2020) 5, pp. 665-681
Persistent link: https://www.econbiz.de/10012542183
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Human resource accounting disclosure practices of Indian IT companies
Ali, Liaqat; Barda, Anuradha - In: International journal of business and globalisation : IJBG 32 (2022) 2/3, pp. 309-321
Persistent link: https://www.econbiz.de/10014232562
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Discovering the nature and extent of human capital disclosure, and investigating the drivers of reporting : evidence from an emerging market
Uyar, Ali; Kılıç, Merve - In: International journal of accounting and finance 4 (2013) 1, pp. 63-85
Persistent link: https://www.econbiz.de/10009752645
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An exploratory study on the usefulness of intellectual capital information
Ousama, Abdulrahman Anam; Fatima, Abdul Hamid; … - In: International Journal of Accounting and Finance 3 (2011) 2, pp. 177-192
Intellectual capital (IC) is considered as the intangible resources that help in value creation of the company. IC consists of three categories: internal capital (INC), external capital (EXC) and human capital (HUC). This paper aims to examine the academics' perception of the usefulness of IC...
Persistent link: https://www.econbiz.de/10010670179
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Intellectual Capital Disclosures in India
Joshi, Mahesh; Ubha, Dharminder Singh; Sidhu, Jasvinder - In: Global Business Review 12 (2011) 1, pp. 37-49
This study examines the annual reports of the top 20 information technology companies listed on the Bombay Stock Exchange with a view to evaluate the prevailing practices of recording and reporting of intellectual capital. The content analysis of the annual reports makes it amply clear that...
Persistent link: https://www.econbiz.de/10010773841
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The effect of intellectual capital on firms' financial performance : an empirical investigation in India
Tripathy, Trilochan; Gil-Alaña, Luis A.; Sahoo, Debadutta - In: International journal of learning and intellectual … 12 (2015) 4, pp. 342-371
Persistent link: https://www.econbiz.de/10011538304