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Showing 1 to 1 of 1 for “"Strategic report"”.
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Determinants of Intellectual Capital Disclosure and its Impacts on Audit Effort and Analyst Forecast Accuracy: UK Evidence
… the processes firms create value. The financial reporting system 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 …