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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
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Investigating capital structure through IAS 1 : variations in disclosure and measurement
Elkins, Hamilton; Entwistle, Gary; Vaidyanathan, Ganesh; … - In: International journal of accounting and finance 7 (2017) 3, pp. 209-233
Persistent link: https://www.econbiz.de/10011881709
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Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences?
Chaminade, Cristina; Johanson, Ulf - In: Journal of Intellectual Capital 4 (2003) 4, pp. 528-542
The aim of the present article is to put culture on the agenda when discussing and working with IC reporting and IC … IC among firms; and the way the firms develop IC management and IC reporting. We propose that culture might affect the … IC management and reporting. However, there are no national cultural differences with respect to the development of IC …
Persistent link: https://www.econbiz.de/10014875315
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Accounting treatment of biological assets for agricultural companies in Jember and Bondowoso
Widiyanti, Novi Wulandari; Maharani, Bunga; … - In: International journal of finance & banking studies : JJFBS 7 (2018) 2, pp. 58-65
Persistent link: https://www.econbiz.de/10011999433
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The importance of accounting and fair value measurements in IFRS 9 in achieving the quality of accounting information disclosed in private banks
Alaraji, Fedaa Abd Almajid Sabbar; Al-Dulaimi, Zaid … - In: The MENA journal of business case studies : MENA 2018 (2018), pp. 1-12
Persistent link: https://www.econbiz.de/10012065065
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Special issue: Intellectual capital measuring and reporting : lessons from some countries
Lytras, Miltiadis D. (contributor) - 2008
Persistent link: https://www.econbiz.de/10003756683
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A critical analysis of the intellectual capital measuring, managing, and reporting practices in the non-profit sector : lessons learnt from a case study
Veltri, Stefania; Bronzetti, Giovanni - In: Journal of business ethics : JOBE 131 (2015) 2, pp. 305-318
Persistent link: https://www.econbiz.de/10011393228
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Intellectual Capital und Unternehmensberichterstattung
Fink, Christian; Scheffel, Steve - In: Erfolgsfaktor Rechnungswesen, (pp. 7-30). 2012
Persistent link: https://www.econbiz.de/10010253722
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Measurement and reporting of intangible assets : orientation of Indian practitioners
Sharma, Sarishma; Dharni, Khushdeep - In: Decision : official journal of Indian Institute of … 47 (2020) 2, pp. 125-135
Persistent link: https://www.econbiz.de/10012419175
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Measuring international harmonization and standardization
Tay, J. S. W.; Parker, Robert H. - 2008
Persistent link: https://www.econbiz.de/10003715261