Intellectual capital disclosure and firm performance relationship: evidence from leading Indian firms

This study analyses the impact of intellectual capital disclosure on the firm's financial performance by developing a comprehensive intellectual capital disclosure index. The study reveals that although intellectual capital disclosure has an insignificant impact on the return on assets, it posi...

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Bibliographic Details
Main Authors: Abhisheck Kumar Singhania, Nagari Mohan Panda
Format: Article
Language:English
Published: Academy of Business and Emerging Markets 2023-11-01
Series:Journal of the Academy of Business and Emerging Markets
Subjects:
Online Access:https://doi.org/10.5281/zenodo.10183096