Global ETD Search
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Showing 1 to 2 of 2 for “"Intellectual Capital (IC) Disclosure"”.
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Voluntary disclosure of intellectual capital in Chinese (mainland) companies
… the extent, quality, and determinants of intellectual capital (IC) disclosure in Chinese companies in order to obtain a comprehensive understanding with regard to the current status of IC disclosure in China, and further to provide some recommendations for IC reporting guidelines. A mixed …
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An investigation of intellectual capital disclosure in annual reports of UK firms. Practices and determinants.
This study examines the intellectual capital (IC) disclosure practices in the annual reports of 100 listed UK firms selected from sectors considered to be IC-intensive. It also investigates the possible determinants of such disclosure practices from the three perspectives of corporate governance …