Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 4 of 4 for “"Intellectual capital disclosure"”.
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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 …
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Determinants of Intellectual Capital Disclosure and its Impacts on Audit Effort and Analyst Forecast Accuracy: UK Evidence
… is inadequate as a result of such changes, and disclosure of intellectual capital (IC) information has gained importance for communicating with capital markets. Empirical research documents corporate governance (CG) factors influencing IC disclosure practices, as well as demonstrates the …
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Pengaruh umum perusahaan, ukuran perusahaan dan leverage terhadap intellectual capital disclosure pada perusahaan properti dan real estate yang listing di Bursa Efek Indonesia (BEI)
… dari penelitian ini adalah untuk mengetahui intellectual capital disclosure pada perusahaan properti dan real estate dan menguji pengaruh umur perusahaan, ukuran perusahaan dan leverage terhadap intellectual capital disclosure pada perusahaan properti dan real estate yang terdaftar di Bursa …
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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 …