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Keywords: Mispricing
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Journal Articles
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2019) 20 (2): 264–281.
Published: 16 October 2018
... the role of IC value and mispricing for IC reporting. Design/methodology/approach A mandatory management report offers a unique research setting in Germany. The content analysis results of 428 German management reports are used in a regression analysis with leverage, ownership diffusion, IC value...
