Intellectual Capital disclosure (ICD) : Study based in Luxembourg - Couverture souple

Hanna, Bassam

 
9783330843820: Intellectual Capital disclosure (ICD) : Study based in Luxembourg

Synopsis

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.

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