Whiting, Rosalind H.; Woodcock, James - In: Journal of Human Resource Costing & Accounting 15 (2011) 2, pp. 102-126
Purpose – This study seeks to examine the presence of voluntary intellectual capital disclosure (ICD) in Australian company reports and the influence of company characteristics (industry type, ownership concentration, listing age, leverage and auditor type) on ICD. Design/methodology/approach...