capital practices is useful to regulators in policy making and accounting standard setting. …

), formulated by the International Accounting Standards Board (IASB). Originality/value – Most papers on intellectual capital …

monitor them, or have established indices outside the traditional accounting system. The Intellectual Accounting Scorecard … integrates intellectual capital measuring and reporting into mainstream traditional accounting reporting. Firstly it identifies …

Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far … have emanated from Scandinavia, reflecting these societies' sustained interest in necessity of accounting for the worth of … employees, arguably the principal progenitor of intellectual capital accounting. Reports from a number of Australian, Canadian …

relevance of reported accounting numbers has not considered the incremental effect of textual ICD in annual reports. This study … extends value relevance models by combining textual ICD with accounting numbers in an attempt to assess investors' valuation … countries and industries) to integrate its accounting policy choices regarding good will and intangibles with its strategies for …

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …

I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure …

Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to … question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession …’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …