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...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Academy of Business and Emerging Markets
2023-11-01
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Series: | Journal of the Academy of Business and Emerging Markets |
Subjects: | |
Online Access: | https://doi.org/10.5281/zenodo.10183096 |