Conservatism of intellectual capital and relevance of earnings

This paper critically reviews the conservatism of accounting (by applying M/B value ratio) to pave the avenue of encouraging and the recognition of intellectual capital in financial reports of firms. This paper justifies this assessment in order to extend recognition and disclosure of intellectual c...

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Bibliographic Details
Main Authors: Sofian, Saudah, Abdul Rasid, Siti Zaleha, Mehri, Mohammadghorban
Format: Article
Published: Center for Promoting Ideas (CPI) 2011
Subjects: