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Keywords: Accounting industry
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Journal Articles
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2018) 19 (4): 768–786.
Published: 26 June 2018
... Licensed re-use rights only Intellectual capital reporting Institutional theory Accounting industry This paper aims to contribute to the empirical understanding of intellectual capital disclosure (ICD) within professional accounting firms (PAFs) in the UK and quantify their empirical...
