Keywords: ICD
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Journal Articles
Accounting Research Journal (2017) 30 (01): 89–106.
Published: 02 May 2017
...Si Jie Lim; Gregory White; Alina Lee; Yuni Yuningsih Purpose This paper aims to measure mean voluntary intellectual capital disclosure (ICD) quality score for a sample of Australian Stock Exchange-listed biotechnology firms in the 2003, 2006 and 2010 reporting periods. The aim was to use data...

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