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Firm ownership structure and intellectual capital disclosures
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: S Firer --- University of the Witwatersrand, S M Williams --- Singapore Management University,The primary purpose of this study is to investigate the association between three ownership structure characteristics and voluntary intellectual capital (IC) disclosure practices. Data for this study is hand collected from the 2000 annual reports of 390 Singapore publicly traded...