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Keywords: Annual reports
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Journal Articles
Journal of Financial Regulation and Compliance (2017) 25 (1): 22–38.
Published: 13 February 2017
...Mishari M. Alfraih Purpose Drawing on market efficiency theory and studies on intellectual capital (IC) disclosure, this study aims to examine if IC information provided in the corporate annual reports of Kuwait Stock Exchange (KSE) listed companies in 2013 is value-relevant. Design/methodology...
