Intellectual capital disclosure

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Doctoral thesis of Philosophy: Human capital expenditure pre- and post-IFRSs: its value relevance and intellectual capital productivity modelling

This study contributes to the existing literature in several ways. First of all, this is the first study to explore the changes in disclosure practices driven by IFRS adoption in terms of HCE. Although some prior literature anticipates these changes, so far no study has provide the empirical evidence.

210p runthenight04 02-02-2023 13 3 Download

Doctoral thesis of Philosophy: The value relevance of IFRS adoption: cross-country comparisons based on harmonization histories, intellectual capital disclosures and the global financial crisis

This study provides comparative findings on the impact of adoption of International Financial Reporting Standards (IFRSs) on the value relevance of reported accounting and non-accounting information in a set of six countries with a British accounting heritage but divergent harmonization paths leading up to IFRS adoption. The countries included in the sample are the United Kingdom, Australia, Hong Kong, Singapore, Malaysia and South Africa.

229p runthenight04 02-02-2023 14 4 Download