Determinants of Intellectual Capital Disclosure: An Investigation on DS30 Firms in Bangladesh
Research aim: The study aims to investigate intellectual capital disclosure (ICD) practices and its determinants in Bangladesh. Design/Methodology/Approach: The top 30 firms known as DS30 companies that reflect around 51 percent of the total equity market capitalisation have been considered as a...
Main Authors: | Pappu Kumar Dey, Mohammad Omar Faruq |
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Format: | Article |
Language: | English |
Published: |
Universiti Malaya
2019-08-01
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Series: | Asian Journal of Accounting Perspectives |
Subjects: | |
Online Access: | https://10.240.4.186/index.php/AJAP/article/view/19704 |
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