The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange
Intellectual capital (IC) is one of the most precious assets of companies. In accounting literature a huge amount of attention has been paid to IC and its effects but disclosure of IC is a missing topic in the accounting studies. This paper tries to fill this gap and create a proper area for creatio...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2014-06-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_51724_2006ba1791b3edabb20a864f635a5999.pdf |