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Keywords: Intangible asset
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Journal Articles
Intellectual capital research in Islamic financial institutions: a bibliometric review
Available to Purchase
Journal of Islamic Accounting and Business Research 1–38.
Published: 08 January 2026
... discussed the definitions and fundamental concepts of IC . In the late 1980s and 1990s, several authors contributed to the first significant wave of IC publications. Brooking (1996) defines IC as “intangible assets which when combined allow the company to function.” According to Stewart (1997) , IC...
