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Keywords: Structural capital efficiency
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Journal Articles
Proprietary costs of intellectual capital reporting: Malaysian evidence
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2015) 23 (3): 275–292.
Published: 07 September 2015
.... Further classification of VAIC shows that intellectual capital efficiency and human capital efficiency are negatively related to ICD whilst structural capital efficiency is not related to ICD. Company size and leverage are found to be positively related to ICD. Research limitations/implications...
