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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Main Authors: | , , |
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Format: | Article |
Language: | en_US |
Published: |
2017
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Institution: | Universiti Tenaga Nasional |
Language: | en_US |
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