Intellectual capital disclosure: the Portuguese case
The purpose of this research is to identify the factors that can explain practices of voluntary disclosure of information on intellectual capital (IC). This is an empirical quantitative study that seeks to examine the influence of certain firm characteristics (firm size, auditor type, ownership conc...
| Main Author: | |
|---|---|
| Other Authors: | , , |
| Format: | article |
| Language: | eng |
| Published: |
2020
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/10071/20586 |
| Country: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/20586 |