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Reply to the discussion of "Reporting intangible assets : voluntary disclosure practices of top emerging market companies"

Kang, Helen H.; Gray, Sidney J. - In: The international journal of accounting : TIJA 46 (2011) 4, pp. 428-430

Persistent link: https://www.econbiz.de/10009490385

Discussion of "Reporting intangible assets : voluntary disclosure practices of top emerging market companies"

Cordazzo, Michela - In: The international journal of accounting : TIJA 46 (2011) 4, pp. 424-427

Persistent link: https://www.econbiz.de/10009490387

Reporting intangible assets : voluntary disclosure practices of top emerging market companies

Kang, Helen H.; Gray, Sidney J. - In: The international journal of accounting : TIJA 46 (2011) 4, pp. 402-423

Persistent link: https://www.econbiz.de/10010196332

Reporting intangible assets: Voluntary disclosure practices of top emerging market companies

Kang, Helen H.; Gray, Sidney J. - In: The International Journal of Accounting 46 (2011) 4, pp. 402-423

This study is the first to empirically examine the applicability of the Value Chain Scoreboard™ proposed by Lev (2001) as an alternative disclosure framework for intangible assets (IA). The context of the research is the top 200 emerging market companies, which are the focus of increasing...

Persistent link: https://www.econbiz.de/10011042094

Reporting intangible assets: Voluntary disclosure practices of top emerging market companies

Kang, Helen H.; Gray, Sidney J. - In: The international journal of accounting : TIJA 46 (2011) 4, pp. 402-424

Persistent link: https://www.econbiz.de/10009804544

Reply to the discussion of “Reporting intangible assets: Voluntary disclosure practices of top emerging market companies”

Kang, Helen H.; Gray, Sidney J. - In: The international journal of accounting : TIJA 46 (2011) 4, pp. 428-431

Persistent link: https://www.econbiz.de/10009804546