Liao, P.C.; Ling‐Ching Chan, Ann; Seng, Jia‐Lang - In: Industrial Management & Data Systems 113 (2013) 8, pp. 1189-1205
Purpose – This study aims to investigate the association between the intellectual capital disclosure level and the mandatory adoption of international financial reporting standards (IFRS). This paper reports an empirical evidence for the impact of the mandatory adoption of IFRS on the...
