Determinants of Intellectual Capital Disclosure: An Investigation on DS30 Firms in Bangladesh

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...

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Bibliographic Details
Main Authors: Pappu Kumar Dey, Mohammad Omar Faruq
Format: Article
Language:English
Published: Universiti Malaya 2019-08-01
Series:Asian Journal of Accounting Perspectives
Subjects:
bangladesh
ds30 companies
determinants
human capital
Online Access:https://ajap.um.edu.my/article/view/19704

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