Vergauwen, Philip; Bollen, Laury; Oirbans, Els - In: Management Decision 45 (2007) 7, pp. 1163-1180
Purpose – This paper aims to study the relationship between intellectual capital disclosures (ICDs) and the relative importance of intangible assets as company value drivers. Design/methodology/approach – Annual reports of Swedish, British and Danish firms are analysed to measure the extent...