The Relationship Between the Intellectual Capital Disclosure and Cost of Debt Capital – A Case of Slovenian Private Audited Organisations

Published Online: Dec 27, 2017

Page range: 3 - 16

Received: Dec 01, 2016

Accepted: Nov 01, 2017

DOI: https://doi.org/10.1515/ngoe-2017-0019

Keywords

intellectual capital, intellectual capital disclosure, intellectual capital disclosure level, cost of debt, private organisations, content analysis

© 2017 Neca Stropnik et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.