Purpose Despite the common understanding that business model (BM) innovation is of vital importance for securing competitive positioning in the market place, managers still seem to lack appropriate frameworks and tools which can support them in renewing and rejuvenating their company’s...

Our study of the field intellectual capital reporting indicates the necessity of an emancipation from the normative understanding of transparency being merely a question of disclosing as much information as possible. Through a critical discourse analysis of the intellectual capital reporting...

This paper contributes to the ongoing debate of developing corporate reporting practices by analyzing the information content of fundamental analyst reports and comparing this with annual reporting practices. As there has been much critique of the lacking relevance of disclosures through...

I de senere år har der været megen omtale af behovet for offentliggørelsen af supplerende oplysninger fx igennem årsrapporten, supplerende rapporteringsformer eller ad andre kommunikationsveje. Danmark bliver ofte nævnt som foregangsland i denne henseende, bl.a. pga. Videnskabsministeriets...

This research note is written as an invited comment on the report "Information for better markets: New reporting models for business" (ICAEW 2004). The remarks in this research note are the viewpoints of the author himself and therefore his responsibility alone. They are not the viewpoints of...

This paper studies the extent to which present annual reporting practices fulfill the themes of comprehensive business reporting put forth by the Jenkin’s Report and a series of authoritative reports that have emerged in its wake, and thereby examines which types of information suppliers find...

This paper contributes to the discussion of the present status and future scenarios of business reporting by conducting a thorough review and analysis of state-of-the-art of the authoritative business reporting literature and also a set of specifically formulated models for voluntary reporting....

Purpose – The purpose of this paper is to give an indication of the quantity of intellectual capital information in Japanese initial public offering (IPO) prospectuses from all stock exchange listings on the Japan Stock Exchange from 2003. Design/methodology/approach – The paper applied a...

Purpose – The purpose of this paper is to illustrate how the emergent properties perspective from the field of biology can be applied to the field of intellectual capital. Much attention has in recent years been directed towards problems of accounting for intellectual capital and how the value...

Purpose – The purpose of this paper is to study the role of strategic information in the process of analyzing and understanding a specific company. Special emphasis is given to how forward‐looking information becomes important in relation to establishing a perception of market value by...