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...
| Main Authors: | , |
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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://ajap.um.edu.my/article/view/19704 |