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Title: Empirical investigation of voluntary intellectual capital disclosure practices among publicly listed companies in Singapore
Authors: Cheng, Caroline Hwee Keng
Fok, Chee Khuen
Low, Vera Seng Miin
Keywords: DRNTU::Business::Accounting::Disclosure
DRNTU::Business::Law::Intellectual property
Issue Date: 2002
Abstract: This study investigates the level of voluntary intellectual capital(IC) disclosure practices of large and small companies, and the trend and types of IC disclosures. Annual reports from 40 firms listed on the Singapore Exchange are examined using a content analysis design to compute an IC disclosure index.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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