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Keywords: Knowledge assets
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Journal Articles
Journal:
Industrial Management & Data Systems
Industrial Management & Data Systems (2013) 113 (8): 1189–1205.
Published: 23 August 2013
... of the mandatory adoption of IFRS on the disclosure level of intellectual capital, intangible and knowledge assets. Intellectual capital is categorized into process focus, customer focus, human focus, research and development focus. The linkages between intellectual capital and IFRS adoption are investigated...
