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Towards a comprehensive theoretical framework for voluntary IC disclosure | Synapse

October 25, 2011Journal of Intellectual Capital257 citations

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Towards a comprehensive theoretical framework for voluntary IC disclosure

YAYi An HDHoward Davey IEIan R.C. Eggleton

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Purpose – This paper aims to construct a comprehensive theoretical framework for interpreting voluntary IC disclosure practices by organizations.

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An et al. (Tue,) studied this question.

synapsesocial.com/papers/6a208f2c6b6bf2f245b41a85 https://doi.org/https://doi.org/10.1108/14691931111181733

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