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Reply to the discussion of "Reporting intangible assets : voluntary disclosure practices of top emerging market companies"
Kang, Helen H.; Gray, Sidney J. - In: The international journal of accounting : TIJA 46 (2011) 4, pp. 428-430
Persistent link: https://www.econbiz.de/10009490385
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Reporting intangible assets : voluntary disclosure practices of top emerging market companies
Kang, Helen H.; Gray, Sidney J. - In: The international journal of accounting : TIJA 46 (2011) 4, pp. 402-423
Persistent link: https://www.econbiz.de/10010196332
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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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Market assessment of intangibles and voluntary disclosure about innovation : the incidence of IFRS
Ledoux, Marie-Josée; Cormier, Denis - In: Review of accounting & finance 12 (2013) 3, pp. 286-304
Persistent link: https://www.econbiz.de/10009788074
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The quality of disclosure under IAS 38 in financial statements of entities listed on PSE
Novák, Michal - In: European financial and accounting journal : EFAJ 13 (2018) 2, pp. 31-44
There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence, this article focuses on such an examination within financial statements reported for 2015 by entities listed on PSE and investigates whether these reports meet the minimum...
Persistent link: https://www.econbiz.de/10011944743
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The intellectual capital disclosures of technology-driven companies : evidence from Indonesia
Sihotang, Parulian; Winata, Angeline - In: International journal of learning and intellectual … 5 (2008) 1, pp. 63-82
Persistent link: https://www.econbiz.de/10003756679
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Intangibles disclosure, market performance and business reputation - the case of Spain
Sáenz, Josune; Gómez, Juan V. - In: International journal of learning and intellectual … 5 (2008) 1, pp. 83-99
Persistent link: https://www.econbiz.de/10003756681
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Corporate reporting of intellectual capital : evidence from UK companies
Striukova, Ludmila; Unerman, Jeffrey; Guthrie, James P. - In: The British accounting review : the journal of the … 40 (2008) 4, pp. 297-313
Persistent link: https://www.econbiz.de/10003796244
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Accounting for innovation : lessons learnt from mandatory and voluntary disclosure
Günther, Thomas - In: Innovation and international corporate growth, (pp. 319-332). 2010
Persistent link: https://www.econbiz.de/10003973560
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Information needs of internal and external stakeholders and how to respond: reporting on operations and intellectual capital
Burgman, Roland; Roos, Göran; Boldt-Christmas, Lisa; … - In: International journal of accounting, auditing and … 4 (2007) 4/5, pp. 529-546
Persistent link: https://www.econbiz.de/10003673934