The study of the communication of intellectual capital

• Main Author: Wee, Janet Chui Neo
• Other Authors: Alton Chua Yeow Kuan
• Format: Theses and Dissertations
• Language: English
• Published: 2017
• Subjects: DRNTU::Library and information science::Libraries
• Online Access: http://hdl.handle.net/10356/72403
• Institution: Nanyang Technological University

The study examines the communication of intellectual capital (CIC), defined as information disclosure of an organization’s intangible assets through annual report and supplementary corporate disclosure (ARS). Three research gaps were identified: (1) There is insufficient understanding of the drivers...