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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2021-06-01
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| Series: | PSU Research Review |
| Subjects: | |
| 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 |