Singh, Inderpal; Zahn, J--L W. Mitchell Van der - In: Accounting and Business Research 38 (2008) 5, pp. 409-431
<title>Abstract</title> Intellectual capital is recognised as the new economic era’s pivotal factor underlying value creation. Deficient and inconsistent intellectual capital reporting is escalating information asymmetry between informed and uninformed investors. This provides fertile ground for informed...