Towards a Measurement Scale for the Voluntary Disclosure of the Intellectual Capital
AbstractThe objective of this paper is twofold. First, we conceptualize the perceived value of intellectual capital disclosure into four components: human capital, relational capital, organizational capital and competitive capital. Second, we develop a scale to measure the value of the intellectual capital disclosure.
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Bibliographic InfoArticle provided by ASERS Publishing in its journal Journal of Advanced Research in Management.
Volume (Year): I (2010)
Issue (Month): 1 (June)
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Web page: http://www.asers.eu/journals/jarm.html
intellectual capital; voluntary disclosure; measurement scale; qualitative analysis; structural equations;
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