A measurement scale for assessing intellectual capital disclosure

A measurement scale for assessing intellectual capital disclosure

Orientation: Intellectual capital disclosure (ICD) including structural capital (SC), human capital (HC), and relational capital (RC) of non-financial information creates a shareholder value. Conflicting evidence on this voluntary disclosure suggests the need to develop an ICD measurement scale for...

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Bibliographic Details
Main Authors: Mpho D. Magau, Gerhard Roodt, Gerhardus van Zyl
Format: Article
Language:English
Published: AOSIS 2021-12-01
Series:SA Journal of Human Resource Management
Subjects:
intellectual capital disclosure
structural capital
human capital
non-financial information
information asymmetry
Online Access:https://sajhrm.co.za/index.php/sajhrm/article/view/1645

Internet

https://sajhrm.co.za/index.php/sajhrm/article/view/1645

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