Intellectual capital disclosure practices of financial institutions in an emerging economy

Intellectual capital disclosure practices of financial institutions in an emerging economy

Purpose – The purpose of this study is to investigate the intellectual capital disclosure (ICD) practices of financial institutions in an emerging economy of Bangladesh. Design/methodology/approach – Based on 93 items of intellectual capital categorized into internal capital, external capital and hu...

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Bibliographic Details
Main Authors: Syed Abdulla Al Mamun, Alima Aktar
Format: Article
Language:English
Published: Emerald Publishing 2021-06-01
Series:PSU Research Review
Subjects:
emerging economy
intellectual capital
human capital
financial institutions
disclosure strategy
intellectual capital disclosure index
Online Access:https://www.emerald.com/insight/content/doi/10.1108/PRR-08-2020-0024/full/pdf?title=intellectual-capital-disclosure-practices-of-financial-institutions-in-an-emerging-economy

Internet

https://www.emerald.com/insight/content/doi/10.1108/PRR-08-2020-0024/full/pdf?title=intellectual-capital-disclosure-practices-of-financial-institutions-in-an-emerging-economy

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