Keywords: Initial public offering
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Journal Articles
Journal of Intellectual Capital (2012) 13 (1): 39–56.
Published: 13 January 2012
...Deborah Branswijck; Patricia Everaert Purpose The purpose of this paper is to compare intellectual capital disclosure in the prospectus of an initial public offering (IPO) with the intellectual capital disclosure in the subsequent annual report. The first objective was to investigate whether...
Journal Articles
Journal of Intellectual Capital (2012) 13 (1): 57–80.
Published: 13 January 2012
...Azwan Abdul Rashid; Muhd Kamil Ibrahim; Radiah Othman; Kok Fong See Purpose This study aims to investigate the factors influencing the disclosure of intellectual capital (IC) information in the Malaysian initial public offering (IPO) prospectus using multiple regression analysis. Design...

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