Alwert, Kay; Bornemann, Manfred; Will, Markus - In: Journal of Intellectual Capital 10 (2009) 3, pp. 354-368
Purpose – Small and medium‐sized companies (SMEs) have started to generate intellectual capital (IC) reports in order to enhance their management and corporate reporting. While the impact of a better management is quite clear, it is still unclear if an IC report has any impact on the rating...