Intellectual Capital Disclosure Practices and Effects on the Cost of Equity Capital: UK Evidence
Researchers: Musa Mangena Richard Pike Jing Li

Intellectual Capital Disclosure Practices and Effects on the Cost of Equity Capital: UK Evidence

by Musa Mangena Richard Pike Jing Li University of Bradford

Published by The Institute of Chartered Accountants of Scotland CA House, 21 Haymarket Yards Edinburgh EH12 5BH

First Published 2010 The Institute of Chartered Accountants of Scotland

© 2010 ISBN 978-1 904574-14-9 EAN 9781904574149

This book is published for the Research Committee of The Institute of Chartered Accountants of Scotland. The views expressed in this report are those of the authors and do not necessarily represent the views of the Council of the Institute or the Research Committee. No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the authors or publisher. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopy, recording or otherwise, without prior permission of the publisher.

Printed and bound in Great Britain by T. J. International Ltd.

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Foreword ...................................................................................... i Acknowledgements ........................................................................ iii Executive Summary ...................................................................... v

IntroductIon and aIms of the study ............................................. Introduction ........................................................................................ Aims of the study