Determinan of Intelectual Capital Disclosure in Initial Public Offerings
Intellectual Capital Disclosure (ICD) is one of the current issues in finance. This study is different from traditional Intellectual Capital that is used VAICTM to measure Intellectual Capital of the company (Pulic, 1998). This study uses ICD index developed by Bukh et al (2005). ICD index is consis...
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| Médium: | Academic Paper |
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International Journal of Scientific Development and Research (IJSDR), Volume 5, Issue 10, October 2020,
2020-11-04T02:53:05Z.
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