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Despite the importance of intellectual capital (IC), accounting standards are conservative concerning the capitalization of IC as assets. Thus, intangible-intensive firms disclose additional IC information, e.g. in their annual reports. The market-to-book value (MBV) ratio is regarded as an...
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Purpose: Understand income differential and its contingent factors for self-employed accountants as an example of professional service providers.Design/methodology/approach: We surveyed self-employed accountants with a questionnaire and analyzed data using Chi² test and quantile...
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