Beattie, Vivien; Roslender, Robin; Smith, Sarah Jane - In: FINANCIAL REPORTING 2013/3-4 (2013) 3-4, pp. 19-52
This paper documents and compares the perceptions of key functional specialists regarding the contribution of 16 customer relational capital components to value creation and the motivations underlying its external disclosure. Findings of questionnaire surveys to samples of UK listed company...