... of 259 IPOs listing on the Singapore Stock Exchange (SGX) between July 1, 1999 and June 30, 2005. Post‐issue stock performance is measured using market‐adjusted buy‐and‐hold returns across a 500 trading day observation window after listing. Intellectual capital disclosure is measured using an 81‐item...

...Indra Abeysekera Purpose The purpose of this paper is to investigate the intellectual capital (IC) disclosure trends and disclosure category differences of top 20 listed firms in a developing nation, Sri Lanka, and moderately developed nation, Singapore. The paper aims to highlight the differences...

...Inderpal Singh; J.‐L.W. Mitchell Van der Zahn Purpose The pivotal aim is to examine the association between underpricing and intellectual capital (IC) disclosures amongst Singapore initial public offerings (IPOs). A secondary aim is to elaborate on the research by Bukh into IC disclosures...

..., the findings confirm the difficulty associated with knowledge measurement. Suggests that in measuring knowledge, meaningfulness and context take greater importance over objectivity. Knowledge Development Interaction Curriculum Higher education Singapore The relational dimension describes...