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Discovering the nature and extent of human capital disclosure, and investigating the drivers of reporting : evidence from an emerging market
Uyar, Ali; Kılıç, Merve - In: International journal of accounting and finance 4 (2013) 1, pp. 63-85
Persistent link: https://www.econbiz.de/10009752645
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Evaluation of the possibilities of using the knowledge capital earnings method (kcetm) for depicting intellectual capital in the annual reports of Polish companies
Bagieńska, Anna - In: E-Finanse : finansowy kwartalnik internetowy 15 (2019) 4, pp. 1-11
gross profit on sales, the KCETM method should be recommended as a measure in the integrated reporting of an enterprise. …
Persistent link: https://www.econbiz.de/10012182678
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Human capital reporting and its determinants by Polish and German publicity listed companies
Bryl, Łukasz; Truskolaski, Szymon - In: Entrepreneurial business and economics review : EBER 5 (2017) 2, pp. 195-210
Persistent link: https://www.econbiz.de/10011803390
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Human capital and intellectual capital in modern international business - based on studies of the strategies of transnational corporations
Rosińska-Bukowska, Magdalena - In: Comparative economic research : Central and Eastern Europe 22 (2019) 2, pp. 141-158
The main objective of the article is to discuss the direction of changes in the strategies of the most powerful transnational corporations as a result of adjustments to the new challenges created by the growing role of human capital in contemporary international business. Based on the concept of...
Persistent link: https://www.econbiz.de/10012024113
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Intangibles : management, measurement, and reporting
Lev, Baruch - 2001
Persistent link: https://www.econbiz.de/10001569039
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Managerial ability and intellectual capital disclosure
Rajabalizadeh, Javad; Oradi, Javad - In: Asian review of accounting 30 (2022) 1, pp. 59-76
Persistent link: https://www.econbiz.de/10013164281
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Report for Intellectual Capital and Performance
Hassan, Nawraa - 2019
I will summarize a lot of articles and news about intellectual capital as a part of learning how to build the literature you will found the articles and web links in the reference part of this summarized report:There's two ways the prior literature on intellectual capital disclosure practices in...
Persistent link: https://www.econbiz.de/10012894741
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Lessons for progressing narrative reporting : learning from the experience of disseminating the Danish Intellectual Capital Statement approach
Roslender, Robin; Nielsen, Christian - In: Accounting forum : advancing the interdisciplinary and … 41 (2017) 3, pp. 161-171
Persistent link: https://www.econbiz.de/10011775369
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ACCOUNTING CHALLENGES – CAPITALIZING HUMAN VALUE
CIOCLOV, Alexandra; ȘTEFEA, Petru - In: SEA - Practical Application of Science (2015) 7, pp. 145-152
management and reporting, leaving room for the debate upon the choice of instruments that would ensure an accurate presentation …
Persistent link: https://www.econbiz.de/10011268760
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Intellectual capital between measurement and reporting : a structured literature review
Paoloni, Paola; Modaffari, Giuseppe; Ricci, Federica; … - In: Journal of intellectual capital 24 (2023) 1, pp. 115-176
Persistent link: https://www.econbiz.de/10014234687