Unmasking role of propensity for and quality of intellectual capital divulgence: A knowledge-based perspective
This study seeks to translate the role of propensity for (frequency) and quality of (mean score) of intellectual capital (IC) divulgence across the financial sector of Pakistan. Based on systematic review of literature (SRL), we constructed a comprehensive IC disclosure index using content analysis...
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| Main Authors: | , , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2025-12-01
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| Series: | Sustainable Futures |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2666188825004836 |
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