تصفح Accounting & Information Systems حسب الموضوع "Human capital"
السجلات المعروضة 1 -- 1 من 1
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Impact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements
( Emerald , 2020 , Article)Purpose: Using agency theory and impression management theory, this study examines the impact of financial performance (FP) and corporate governance (CG) mechanisms on the extent of intellectual capital disclosures (ICDs) ...