The Role of Firm Characteristics in Voluntary Disclosure of IC Information and Its Importance for High-Tech Companies
The purpose of this paper is to analyse whether the extent and quality of voluntarily disclosed information regarding intellectual capital (IC) are correlated with certain characteristics of a company. IC is very important for IT companies. Therefore, financial and non-financial statements of 32 hig...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Zagreb, Faculty of organization and informatics
2019-01-01
|
| Series: | Journal of Information and Organizational Sciences |
| Subjects: | |
| Online Access: | https://hrcak.srce.hr/file/333614 |