Intellectual Capital disclosure (ICD) : Study based in Luxembourg
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ISBN-13:
9783330843820
Veröffentl:
2017
Einband:
Paperback
Erscheinungsdatum:
16.01.2017
Seiten:
52
Autor:
Bassam Hanna
Gewicht:
96 g
Format:
220x150x4 mm
Sprache:
Englisch
Beschreibung:
The study demonstrates a review of the previous studies in the topic. It summarises the different definitions of intellectual capital and discusses the leading studies conducted to report on the level of disclosure. As Luxembourg is major business center in western Europe, it was necessary to investigate also the level of ICD there. Therefore, on a sample of three companies in three different sectors, the practical study examines the level of ICD based on the information provided in the published annual reports.