Does voluntary disclosures contributed to the intellectual capital efficiency
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DOI: 10.1504/ijlic.2018.10015164
Abstract: This study examined the relationship between voluntary disclosures (VD) and intellectual capital (IC) efficiency. The independent variables constitute 12 VD self-constructed indices with total 55 disclosure items. HCE, SCE and CEE form the components of… read more here.
Keywords: found higher; intellectual capital; efficiency; capital efficiency ... See more keywords