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Disclosure of intellectual capital in annual reports : an empirical study of the Indian IT corporations
Bhasin, Madan Lal - In: Modern economy 2 (2011) 4, pp. 455-467
Persistent link: https://www.econbiz.de/10009620673
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Disclosure on intellectual capital in annual reports of Nasdaq OMX Baltic-listed companies
Ramanauskaitė, Agnė; Laginauskaitė, Marija Rita - In: Mokslo darbai / Ekonomika 93 (2014) 4, pp. 135-156
Persistent link: https://www.econbiz.de/10010489851
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The impact of corporate governance attributes on intellectual capital disclosure : a longitudinal investigation of Nigerian banking sector
Mubaraq, Sanni; Abdifatah Ahmed Haji - In: Journal of banking regulation 15 (2014) 2, pp. 144-163
Persistent link: https://www.econbiz.de/10010491935
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A third dimension to understanding voluntary disclosures
Prince, John Ben; Dwivedi, Neeraj - In: Journal of business strategy 34 (2013) 4, pp. 48-54
Persistent link: https://www.econbiz.de/10009790124
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The value relevance of intellectual capital disclosure : empirical evidence from Kuwait
Alfraih, Mishari M. - In: Journal of financial regulation and compliance : an … 25 (2017) 1, pp. 22-38
Persistent link: https://www.econbiz.de/10011746532
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INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES â€" THEORETICAL FRAMEWORK
Victoria, Bogdan; Judit, Platon; Mariana, Farcas - In: Annals of Faculty of Economics 1 (2011) special, pp. 275-283
One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital … disclosure practices using as the source of our documentation books, articles, working papers and online publications. So, in the … reporting and disclosure issues. …
Persistent link: https://www.econbiz.de/10009366197
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An exploratory study on the usefulness of intellectual capital information
Ousama, Abdulrahman Anam; Fatima, Abdul Hamid; … - In: International Journal of Accounting and Finance 3 (2011) 2, pp. 177-192
Intellectual capital (IC) is considered as the intangible resources that help in value creation of the company. IC consists of three categories: internal capital (INC), external capital (EXC) and human capital (HUC). This paper aims to examine the academics' perception of the usefulness of IC...
Persistent link: https://www.econbiz.de/10010670179
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Asociación entre las características empresariales y la divulgación sobre Capital Intelectual: un estudio de las empresas del Ibex 35/Association between Business Characteristics a...
TEJEDO ROMERO, FRANCISCA; ALFARO CORTÉS, ESTEBAN - In: Estudios de Economía Aplicada 32 (2014) Enero, pp. 371-398
descriptive analysis and a multivariate linear regression analysis. The results show low levels of Intellectual Capital disclosure …
Persistent link: https://www.econbiz.de/10010743108
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Determinants of intellectual capital reporting
Anam Ousama, Abdulrahman; Fatima, Abdul‐Hamid; Rashid … - In: Journal of Accounting in Emerging Economies 2 (2012) 2, pp. 119-139
audit firm and industry type) of intellectual capital (IC) disclosure in the annual reports of Malaysian listed companies …, profitability, industry type are determinants of IC disclosure (ICD) in the annual reports of Malaysian listed companies, while …
Persistent link: https://www.econbiz.de/10014839411
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Intellectual capital disclosure by traditional US companies: a longitudinal assessment
Sonnier, Blaise M.; Carson, Kerry D.; Phillips Carson, Paula - In: Journal of Accounting & Organizational Change 4 (2008) 1, pp. 67-80
intellectual capital disclosure levels. Design/methodology/approach – Content analysis was conducted using 10‐K annual reports …. Findings – It was found that traditional sector companies had a mean disclosure of intellectual capital of 24.227 in fiscal … traditional sector companies would show an increase in the level of intellectual capital disclosure in 2004 as compared to 2000 …
Persistent link: https://www.econbiz.de/10014840289