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Keywords: Disclosure level
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Journal Articles
Journal:
Industrial Management & Data Systems
Industrial Management & Data Systems (2013) 113 (8): 1189–1205.
Published: 23 August 2013
...P.C. Liao; Ann Ling‐Ching Chan; Jia‐Lang Seng Purpose This study aims to investigate the association between the intellectual capital disclosure level and the mandatory adoption of international financial reporting standards (IFRS). This paper reports an empirical evidence for the impact...
