The determinants of intellectual capital disclosure: a meta-analysis review

• 主要な著者: Houssem Eddine, Chaabane Oussama, Abdullah, Shamsul Nahar, Abdul Hamid, Fatima, Hossain, Dewan Mahboob
• フォーマット: 論文
• 言語: English; English
• 出版事項: Emerald 2015
• 主題: HF5381 Vocational guidance. Career development
• オンライン･アクセス: http://irep.iium.edu.my/43998/1/JABS-03-2015-0028.pdf; http://irep.iium.edu.my/43998/4/43998_The%20determinants%20of%20intellectual%20capital%20disclosure_SCOPUS.pdf; http://irep.iium.edu.my/43998/; http://www.emeraldinsight.com/doi/full/10.1108/JABS-03-2015-0028

Purpose – The study aims to examine the relationship between the corporate disclosure on intellectual capital and five firm characteristics, namely, size, leverage, profitability, age and industry type. Design/methodology/approach – The research uses a meta-analysis technique by taking 19 articles...