Propensity for and Quality of Intellectual Capital Divulgence Across the BRICS Banking Sector: A Knowledge-Based Perspective from Emerging Economies
Author:
Publisher
Springer Science and Business Media LLC
Subject
Economics and Econometrics
Link
http://link.springer.com/content/pdf/10.1007/s13132-021-00730-z.pdf
Reference87 articles.
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3. Abeysekera, I. (2008). Intellectual capital disclosure trends: Singapore and Sri Lanka. Journal of Intellectual capital, 9(4), 504–518.
4. Abeysekera, I., & Guthrie, J. (2005). An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka. Critical Perspectives on Accounting, 16(3), 151–163.
5. Alwert, K., & Bornemann.M and Will, M. (2009). Does intellectual capital reporting matter to financial analysts? Journal of Intellectual Capital, 10(3), 425–450.
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