Ahmed, Atef; Hussainey, Khaled - In: Managerial Auditing Journal 25 (2010) November, pp. 844-860
Purpose – This paper aims to explore managers' and auditors' perceptions of intellectual capital (IC) measurement and … reporting in Egyptian companies. Design/methodology/approach – The paper draws on a questionnaire survey sent to managers and … reporting are ambiguous. Finally, the paper finds that work experience is the main determinant of managers' perceptions of IC …