Conservatism of intellectual capital and relevance of earnings
This paper critically reviews the conservatism of accounting (by applying M/B value ratio) to pave the avenue of encouraging and the recognition of intellectual capital in financial reports of firms. This paper justifies this assessment in order to extend recognition and disclosure of intellectual c...
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| Main Authors: | , , |
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| Format: | Article |
| Published: |
Center for Promoting Ideas (CPI)
2011
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| Subjects: | |
| Online Access: | http://eprints.utm.my/id/eprint/39805/ http://dx.doi.org/10.30845/ijbss |
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| Institution: | Universiti Teknologi Malaysia |