Ghorbel, Hanen, and Hela Elleuch. “Determinants of Intellectual Capital Disclosure in Initial Public Offerings: Case of Canadian Firms”. International Journal of Accounting and Economics Studies 4, no. 1 (April 20, 2016): 52–59. Accessed May 5, 2024. https://www.sciencepubco.com/index.php/IJAES/article/view/6007.