Intellectual capital disclosures in the annual reports: a comparative study of the Indian and Australian IT-corporations
The omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. This study attempts to provide an insight into the style of IC disclosures done by the IT-sector corporations from India and Australia. We conducted a comparative...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Inderscience Enterprise Ltd, UK
2011
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| Online Access: | http://hdl.handle.net/20.500.11937/51823 |