The Effect of Intellectual Assets and Intellectual Liabilities Disclosure on Financial Performance

Abstract

Review of the literature of Intellectual Capital has led to the development of several pertinent questions; these questions revolve around the different correlation schemes that link Intellectual Capital disclosure, Intellectual Assets and Intellectual Liabilities, to Firm Financial Performance. Also examined are questions of how Intellectual Capital components are disclosed in the annual reports of publicly listed companies within the UAE, and how they link to Firm Financial Performance. Empirical evidence of the domain does not consistently support measurement and disclosure theory and the results found appear to be contradictory (Andriessen, 2004; Phusavat et al., 2011).

Keywords

Accounting Finance Firm Performance Intellectual Assets Intellectual Capital Intellectual Liabilities

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