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Journal Articles
Journal of Human Resource Costing & Accounting (2008) 12 (3): 213–224.
Published: 26 September 2008
...Bharathi Kamath Purpose The purpose of this paper is to study the extent of voluntary intellectual capital disclosers in India's emerging information, communication and technology sector and the relationship between the size of the firm and the extent of disclosures. Design/methodology/approach...
Journal Articles
Journal of Human Resource Costing & Accounting (2007) 11 (2): 84–103.
Published: 03 July 2007
...Vijaya Murthy; Indra Abeysekera Purpose The purpose of this study is to explore the human capital (HC) value creation practices of knowledge‐based software and service exporter industry in India. Design/methodology/approach The study used HC disclosure attributes as a tool to the contents...

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