Forward-looking intellectual capital disclosure in IPOs Implications for intellectual capital and integrated reporting

Purpose - This study contributes to intellectual capital (IC) disclosure research. Focussing on reducing the information asymmetry associated with agency theory, the purpose of this paper is to investigate the extent to which managers and owners disclose IC in initial public offering (IPO) prospectu...

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Bibliographic details
Volume: 18
Main Author: Garanina, Tatiana
Dumay, John
Format: Journal Article
Language: English
Place of publication: BINGLEY EMERALD GROUP PUBLISHING LTD 01.01.2017
published in: Journal of intellectual capital Vol. 18; no. 1; pp. 128 - 148
ORCID: 0000-0001-6896-850X
0000-0002-8349-4506
Data of publication: 2017-01-01
ISSN: 1469-1930
1758-7468
EISSN: 1758-7468
Discipline: Business
Subjects:
GAP
Online Access: available in Bonn?
Database: Social Sciences Citation Index
Web of Science - Social Sciences Citation Index - 2017
Web of Knowledge
Web of Science
CrossRef
Database information Databases - DBIS