Lippai-Makra, Edit; Rádóczi, Zsolt; Kovács, … - In: European financial and accounting journal : EFAJ 14 (2019) 3, pp. 43-59
The purpose of this paper is to investigate the level of intellectual capital (IC) disclosure of the largest Czech and Hungarian listed firms. We apply content analysis of the annual statements and measure IC disclosure by a score. We hypothesize that a significant positive relationship exists...
