Bezhani, Ivoni - In: Journal of Intellectual Capital 11 (2010) 2, pp. 179-207
) disclosure of UK universities, the relation between performance and amount of IC disclosed; and the opinion of UK universities on … of IC disclosure of the annual reports of 30 UK universities. Directors of Finance were chosen as representatives to … submit an online questionnaire about IC statements and the mandatory reporting of IC for universities. Findings – Findings …