Khalili, Y., Fakhari, H., Malekian, E. and Aghajani, H. (2017) “The Identification of Effective Factors on Intellectual Capital Reporting of the Universities of Iran”, International Journal of Economics and Financial Issues, 7(5), pp. 345–350. Available at: https://www.econjournals.com/index.php/ijefi/article/view/5519 (Accessed: 3 October 2022).