Maaloul, Anis; Ben Amar, Walid; Zeghal, Daniel - In: Journal of Applied Accounting Research 17 (2016) 4, pp. 421-439
Purpose The purpose of this paper is to investigate the relationship between voluntary disclosure of intangibles and … of intangibles. Originality/value This study develops a new comprehensive index to measure the content of narrative … disclosures about a large number of intangibles, such as human, structural, and relational assets. The findings contribute to the …