Lei, Lei; Kohl, Holger; Xu, Yanmei - In: Nankai Business Review International 5 (2014) 4, pp. 394-410
Purpose – The purpose of this paper is to manifest how intellectual capital statement (ICS) adapts the Chinese management scenario. ICS has become a key management instrument for securing competitiveness and sustainable growth in European small- and medium-sized enterprises (SMEs). However, if...