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Keywords: Web-disclosure
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Journal Articles
The transformation of intellectual capital disclosures: exploring the online intellectual capital disclosure by Hong Kong universities
Available to Purchase
Qualitative Research in Accounting & Management (2025) 22 (4-5): 349–374.
Published: 25 March 2025
... capital Web-disclosure Universities are knowledge-intensive organizations dedicated to producing, applying and disseminating intangible input and output (Sangiorgi and Siboni, 2017 ; Vagnoni and Oppi, 2015). According to Ramirez et al. (2019) , intellectual capital (IC) within...
