Keywords: Disclosure decision
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Accounting, Auditing & Accountability Journal (2016) 29 (2): 323–356.
Published: 15 February 2016
... capital Disclosure decision The barrier of tangible investments has long been penetrated, and it is now necessary to look for new intangible assets that differentiate companies. For some time, researchers have argued over the contribution of intangible assets to the creation of sustainable...

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