Intellectual Capital disclosure (ICD) : Study based in Luxembourg - Hanna, Bassam
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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.

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Produktbeschreibung
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.
Autorenporträt
The author is an assistant lecturer of accounting in a local university in Egypt since 2010. He is interested in various topics related to accounting and audit research. He is also interested in improving the quality of accounting education for the undergraduate students.