This chapter is one of the first investigating ICD in the case of Romanian companies. Accordingly, our chapter contributes to the ICD literature by providing new empirical evidence on the determinants of ICD in a developing country context.
This chapter is a revised version of a chapter presented at the 6th International Conference on Accounting and Management Information Systems held at the Bucharest Academy of Economic Studies, Bucharest, Romania, on June 8–9, 2011, and at the 4th European Conference on Intellectual Capital held at Arcada University of Applied Sciences, Helsinki, Finland, on April 23–24, 2012. The author thanks for the constructive feedback received from unknown reviewers, participants to the two conferences, and especially to Prof. Mathew Tsamenyi. Additionally, the author gratefully acknowledges the invaluable suggestions and comments received from the reviewers and guest editors of RAEE Accounting in Central and Eastern Europe. Special thanks go to Prof. Cătălin Nicolae Albu for ad hoc advices and assistance provided during this period.
Morariu, C.M. (2014), "The determinants of intellectual capital disclosure: Evidence from romania", Accounting in Central and Eastern Europe (Research in Accounting in Emerging Economies, Vol. 13), Emerald Group Publishing Limited, pp. 163-186. https://doi.org/10.1108/S1479-3563(2013)0000013012Download as .RIS
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