Doctoral thesis of Philosophy: Human capital expenditure pre- and post-IFRSs: its value relevance and intellectual capital productivity modelling
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This study contributes to the existing literature in several ways. First of all, this is the first study to explore the changes in disclosure practices driven by IFRS adoption in terms of HCE. Although some prior literature anticipates these changes, so far no study has provide the empirical evidence.
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Doctoral thesis of Philosophy: Human capital expenditure pre- and post-IFRSs: its value relevance and intellectual capital productivity modelling
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Doctoral thesis of Philosophy: Human capital expenditure pre- and post-IFRSs: its value relevance and intellectual capital productivity modelling
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Doctoral thesis of Philosophy Doctor of Philosophy Human capital expenditure Intellectual capital Value relevanceGợi ý tài liệu liên quan:
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