The study demonstrates a review of the previous studies in the topic. It summarises the different definitions of intellectual capital and discusses the leading studies conducted to report on the level of disclosure. As Luxembourg is major business center in western Europe, it was necessary to investigate also the level of ICD there. Therefore, on a sample of three companies in three different sectors, the practical study examines the level of ICD based on the information provided in the published annual reports.

Book Details:

ISBN-13:

978-3-330-84382-0

ISBN-10:

3330843829

EAN:

9783330843820

Book language:

English

By (author) :

Bassam Hanna

Number of pages:

52

Published on:

2016-12-20

Category:

Money, Bank, Stock exchange