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The Patterns of the intellectual capital disclosure in emerging economies; the case of Jordanian companies

Alshhadat, M. Q. and Stenka, R. I. (2017) The Patterns of the intellectual capital disclosure in emerging economies; the case of Jordanian companies. In: Lopes, I. T. and Serrasqueiro, R. (eds.) ECIC 2017 - 9th European Conference on Intellectual Capital. Academic Conferences and Publishing International Limited, pp. 1-9. ISBN 9781911218302

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The purpose of this paper is to empirically investigate the patterns of intellectual capital disclosure (ICD) among the Jordanian listed companies. Using data collected from annual reports pertaining to 100 listed companies in Amman stock exchange (ASE) we have applied descriptive statistical analysis to examine the patterns of the ICD. In addition, Simi-structured interviews have been conducted with a sample of professional, analyst and researchers who involved with the phenomenon to get deeper understanding of the phenomenon and insightful conclusion about the statistical results. Our results have indicated that the ICD is varying across the sectors and we have provided some explanations for that based on the data we have collected from interviews and in line with the existing literature. This study contributes to the concurrent literature on ICD by introducing insightful description to the current disclosure practices of ICD in developing countries and sheds the light on the benefits of the expansion and further development of this kind of voluntary disclosure.

Item Type:Book or Report Section
Divisions:Henley Business School > Business Informatics, Systems and Accounting
ID Code:76597
Publisher:Academic Conferences and Publishing International Limited

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