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Enhancing Intellectual Capital Disclosure Through Stakeholder Engagement: A Firm Life Cycle Perspective

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Global Business Review

Published online on

Abstract

Global Business Review, Ahead of Print.
This study examines the effect of stakeholder engagement (SE) on the quality of intellectual capital disclosure (ICD) in Indian firms and explores how this relationship varies across firm life cycle (FLC) stages. Using panel data from 100 non-financial ...