The impact of Firm size, leverage, and Profitability on the Disclosure level of intellectual capital
The transformation of the economy from a production-based economy to a knowledge economy has increased the relevance of Intellectual Capital (IC). With the emergence of the Integrated reporting framework, the corporates have started reporting intellectual capital in annual reports, business responsi...
| Published in: | Финансы: теория и практика |
|---|---|
| Main Authors: | , , |
| Format: | Article |
| Language: | Russian |
| Published: |
Government of the Russian Federation, Financial University
2022-11-01
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| Subjects: | |
| Online Access: | https://financetp.fa.ru/jour/article/view/1804 |