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Información de los recursos intangibles ocultos: ¿memorias de sostenibilidad o informe anual?
Tejedo Romero, Francisca - In: European Research on Management and Business Economics … 22 (2016) 2, pp. 101-109
empleando las empresas para suministrar información voluntaria sobre sus recursos intangibles ocultos. Los resultados obtenidos … medio para suministrar información de los recursos intangibles. … disclosure that companies have for provide voluntary information. In recent years, sustainability reports have become in the main …
Persistent link: https://www.econbiz.de/10012115896
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Intellectual capital reporting, leadership and strategic change
Slack, Richard; Munz, Matthias - In: Journal of applied accounting research 17 (2016) 1, pp. 61-83
Persistent link: https://www.econbiz.de/10011459594
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Intellectual capital disclosure by the listed Bangladeshi financial institutions
Hossain, Md. Mahabbat; Uddin, Md. Akhtar - In: Bank parikrama : a journal of banking & finance : … 42 (2017) 3/4, pp. 122-155
Persistent link: https://www.econbiz.de/10012023624
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R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and IFRS adoption
Dinh, Tami; Schultze, Wolfgang; List, Thomas; Zbiegly, … - In: Journal of international accounting research 19 (2020) 1, pp. 29-55
Persistent link: https://www.econbiz.de/10012406214
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Does the classification of intangibles matter? : an equivalence testing
Abeysekera, Indra - In: Advances in accounting : a research annual 35 (2016), pp. 135-142
Persistent link: https://www.econbiz.de/10011720119
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Voluntary disclosure of intangibles and analysts' earnings forecasts and recommendations
Maaloul, Anis; Ben Amar, Walid; Zéghal, Daniel - In: Journal of applied accounting research 17 (2016) 4, pp. 421-439
Persistent link: https://www.econbiz.de/10011640119
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Analyzing intellectual capital information in sustainability reports: some empirical evidence
Cinquini, Lino; Passetti, Emilio; Tenucci, Andrea; … - In: Journal of Intellectual Capital 13 (2012) 4, pp. 531-561
voluntary disclosure (ICVD) and the changes that took place over two years (2005 and 2006) in a sample of 37 sustainability … multidimensional scheme composed of three disclosure profiles, namely, time orientation, nature of information and type of information … disclosure, which represents the most reported category, followed by relational and organisational capital. ICVD is mainly …
Persistent link: https://www.econbiz.de/10014875628
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Disclosure of intellectual capital in annual reports : an empirical study of the Indian IT corporations
Bhasin, Madan Lal - In: Modern economy 2 (2011) 4, pp. 455-467
Persistent link: https://www.econbiz.de/10009620673
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Disclosure on intellectual capital in annual reports of Nasdaq OMX Baltic-listed companies
Ramanauskaitė, Agnė; Laginauskaitė, Marija Rita - In: Mokslo darbai / Ekonomika 93 (2014) 4, pp. 135-156
Persistent link: https://www.econbiz.de/10010489851
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The impact of corporate governance attributes on intellectual capital disclosure : a longitudinal investigation of Nigerian banking sector
Mubaraq, Sanni; Abdifatah Ahmed Haji - In: Journal of banking regulation 15 (2014) 2, pp. 144-163
Persistent link: https://www.econbiz.de/10010491935