Forward-looking intellectual capital disclosure in IPOs

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) prospectuse...

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Bibliographic details

Volume:	18
Main Author:	Garanina, Tatiana Dumay, John
Format:	Journal Article
Language:	English
Place of publication:	Emerald Publishing Limited 09.01.2017
published in:	Journal of intellectual capital Vol. 18; no. 1; pp. 128 - 148
Data of publication:	20170109
ISSN:	1469-1930 1758-7468
EISSN:	1758-7468
Discipline:	Business
Subjects:	Intellectual capital Intellectual capital disclosure Information asymmetry Integrated reporting Agency theory Content analysis
Online Access:	available in Bonn?
Database:	Database information not found Database information Databases - DBIS