Intellectual Capital Disclosure by Listed Companies in Jordan: A Comparative Inter-sector Analysis

This study examines the level and quality of the disclosures of intellectual capital (IC) by listed companies in Jordan as a case for emerging economies, especially those from Arab nations. Using content analysis, 2016's annual reports of all 215 listed companies on the Amman Stock Exchange (A...

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Autori principali: Krayyem Al-Hajaya, Mohammad Saleh Altarawneh, Bayan Altarawneh
Natura: Articolo
Lingua:English
Pubblicazione: EconJournals 2019-01-01
Serie:International Review of Management and Marketing
Accesso online:http://mail.econjournals.com/index.php/irmm/article/view/7381