Effects of voluntary intellectual capital disclosure for disclosing firms
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DOI: 10.1108/jaar-08-2018-0116
Abstract: Purpose Mandatory disclosure of a firm’s intellectual capital (IC) is restricted by accounting regulations, leading companies to use voluntary disclosure to inform their stakeholders about their IC. However, voluntary IC disclosure (ICD) is costly and… read more here.
Keywords: capital; voluntary icd; value; disclosure ... See more keywords