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Keywords: Narrative reporting
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Journal Articles
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2019) 20 (2): 264–281.
Published: 16 October 2018
... managers and owners. Based on this argument, IC reporting is expected to increase with ownership diffusion, leverage, IC value and company mispricing in order to reduce the information gap. Content analysis Narrative reporting Voluntary disclosure Intellectual capital value Management report...
