Firm Ownership Structure and Intellectual Capital Disclosures
The primary purpose of this study is to investigate the association between three ownership structure characteristics and voluntary intellectual capital (IC) disclosure practices. Data for this study is hand collected from the 2000 annual reports of 390 Singapore publicly traded firms. Empirical res...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2005
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/24 https://ink.library.smu.edu.sg/context/soa_research/article/1023/viewcontent/Firm_ownership_structure_and_intellectual_capital_disclosures.pdf |
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| Institution: | Singapore Management University |
| Language: | English |