An evaluation of intellectual capital disclosure: evidence from Vietnamese firms

Thi Thuy An Hoang is a Postgraduate student in the Accounting and Finance Department at the Business School, University of Gloucestershire. Her research is focused on the area of Corporate Governance.

Doaa Aly, PhD, is a Senior Lecturer in Accounting, and the Academic Course Leader of MSc Accounting and Finance at the Business School, University of Gloucestershire. She is also a fellow of the Higher Education Academy. Her research interest is in corporate governance and financial reporting and disclosures. She has previously worked in different international educational institutions such as Hull University, Helwan University, British University in Cairo, Misr International University, the Centre for Adult and Continuing Education, The American University in Cairo and the Faculty of Becker Professional Review.

Muath Abdelqader is an Assistant Professor at the Australian University, Kuwait. He holds a PhD degree in Accounting from University of Gloucestershire, UK. He is also currently a Research Fellow and Doctoral supervisor at the Business School of the University of Gloucestershire. His research interests lie in the areas of Corporate Governance, Financial Accounting, International Financial Reporting Standards (IFRS) and Corporate Social Responsibility (CSR). Muath has taught several accounting modules in a number of universities across the Middle East for over 15 years. He holds CMA from the IMA, USA in 2015.

Muntaser J Melhem holds a PhD degree in Management Accounting from the University of Kent. Currently, an assistant professor in Accounting at the University of Jordan, he brings extensive teaching experience in diverse accounting subjects. Driven by a passion for research, his interests span management accounting, HRM and organizations, with a particular focus on the micro-level dynamics of informal networking in emerging markets. He has published in these areas in leading journals including Human Resource Management and Employee Relations.

Tamer K Darwish, is a Professor in Human Resource Management (HRM), and the Head of HRM Research Centre in the Business School, University of Gloucestershire. He is also an Academic Fellow of the Chartered Institute of Personnel and Development. His research interests lie in the areas of strategic HRM, international and comparative HRM, organizational performance and knowledge management. He has published in these areas in leading management and HR journals, including Human Resource Management (US), British Journal of Management, Management International Review and Asia Pacific Journal of Management. He also serves on the Editorial Boards of a number of journals, including the International Journal of Human Resource Management and Management Decision.

Anas Al Tweijer is a lecturer of management in the Business Administration Department at Tafila Technical University, Jordan. He received his PhD from the University of Gloucestershire, UK. His current research interests include Human Resources Management, Organizational Learning, Managerial Roles, Organizational Behavior and Organizational Identification.