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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2021-12-01
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| Series: | SA Journal of Human Resource Management |
| Subjects: | |
| Online Access: | https://sajhrm.co.za/index.php/sajhrm/article/view/1645 |