Browsing Accounting & Information Systems by Author "Karasneh, Mahmoud"
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Ownership structure and intellectual capital: empirical evidence for Jordanian listed firms
Mardini, Ghassan H.; Alkurdi, Amneh; Karasneh, Mahmoud M. ( Inderscience Publishers , 2022 , Article)The main objective of the current study is to examine the impact of ownership structure on intellectual capital (IC) disclosures from a stakeholder theory perspective. The current study employs a disclosure index approach ...