Determinants of intellectual capital disclosure: evidence from Australia

Abstract

Purpose – The purpose of this paper is to examine determinants of the decision to disclose intellectual capital in annual reports. Design/methodology/approach – The paper derives theoretical predictions from the previous literature and bases the study on archival data with a sample of 125 publicly listed Australian firms. The authors perform a content… (More)

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Citation Velocity: 7

Averaging 7 citations per year over the last 3 years.

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Cite this paper

@inproceedings{Brggen2009DeterminantsOI, title={Determinants of intellectual capital disclosure: evidence from Australia}, author={Alexander Br{\"u}ggen and Philip Vergauwen and Mai Anh Dao}, year={2009} }