Analysis of determinants influencing the level of intelectual capital disclosure: The case of FTSE 100 entities
Purpose: The paper deals with the issue of intellectual capital (IC) and its disclosure in the financial statements of FTSE 100 entities. The paper aims to identify the determinants that influence entities to reveal IC related information and also to highlight the theoretical aspects behind such det...
| Main Authors: | , |
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| Format: | Article |
| Language: | Catalan |
| Published: |
OmniaScience
2023-03-01
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| Series: | Intangible Capital |
| Subjects: | |
| Online Access: | https://www.intangiblecapital.org/index.php/ic/article/view/2213 |