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Keywords: Intellectual capital disclosures
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Journal Articles
Journal of Islamic Accounting and Business Research (2024) 15 (6): 1009–1027.
Published: 05 October 2023
...Syaima Binti Adznan; Zulkarnain Bin Muhamad Sori; Shamsher Mohamad Purpose The purpose of this paper is to examine and compare the trend of intellectual capital disclosures (ICD) of Islamic banks under the International Financial Reporting Standards (IFRS) and Accounting and Auditing Organization...
