IPO prospectus: Exploring the expectation gap on Intellectual Capital information
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DOI: 10.1504/ijlic.2019.10018119
Abstract: This study explores the preparers' and users' views on the decision usefulness of intellectual capital (IC) information in the prospectuses of firms undergoing listing for the first time ('IPO firms') in the Malaysian securities market.… read more here.
Keywords: capital information; ipo; intellectual capital; capital ... See more keywords