Assessing the market value effects of intellectual capital disclosure: insights from New Zealand

• Main Authors: Abdolzahraei, Zeinab, Cheah, Jun Hwa, Choo, Wei Chong, Abdullah, Abdul Rashid
• Format: Article
• Published: Inderscience Publishers 2024
• Online Access: http://psasir.upm.edu.my/id/eprint/112905/; https://www.inderscienceonline.com/doi/pdf/10.1504/IJLIC.2024.137575

This study investigates the impact of intellectual capital disclosure on the market value of listed firms in New Zealand from 2016 to 2018, using a stakeholder theory perspective. Given modern investors’ heightened interest in firms’ intellectual aspects, empirical exploration is imperative. Employi...