Analysis of intellectual capital disclosure - an illustrative example

Purpose - The purpose of this paper is to provide an analysis of intellectual capital (IC) disclosures in annual reports (mandatory and voluntary) and draw attention to the specific issues related to the methodology used i.e. content analysis. The focus is to incorporate all forms of IC disclosure -...

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Bibliographic Details
Main Authors: Husin, N.M., Hooper, K., Olesen, K.
Format: Article
Language:en_US
Published: 2017
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Institution: Universiti Tenaga Nasional
Language: en_US