Determinants of intellectual capital disclosure in prospectuses of initial public offerings

By Inderpal Singh, J–L W. Mitchell Van der Zahn. 2008

152 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/9addc0e9dfd4e7e0e8bdaee9d2e8b0cf8c073c7a

Citations in the corpus

• The effect of audit committee characteristics on intellectual capital disclosure (2012, unknown): “This provides evidence for signalling theory in that younger listed firms are more inclined to provide IC disclosure to help reduce uncertainty and lower the cost of capital (see Singh & Van der Zahn, 2008).”