TOWARDS A MEASUREMENT SCALE FOR THE VOLUNTARY DISCLOSURE OF THE INTELLECTUAL CAPITAL
TOWARDS A MEASUREMENT SCALE FOR THE VOLUNTARY DISCLOSURE OF THE INTELLECTUAL CAPITAL
Author(s): Saida Dammak, Younès Boujelbene, Mohamed Bilel TrikiSubject(s): Economy
Published by: ASERS Publishing
Keywords: intellectual capital; voluntary disclosure; measurement scale; qualitative analysis; structural equations
Summary/Abstract: The 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.
Journal: Journal of Advanced Research in Management (JARM)
- Issue Year: I/2010
- Issue No: 01
- Page Range: 30-44
- Page Count: 15
- Language: English
- Content File-PDF