Rimmel, Gunnar; Dergård, Johan; Jonäll, Kristina - In: Journal of Human Resource Costing & Accounting 16 (2012) 2, pp. 112-141
Purpose – The purpose of this paper is to examine the human resources disclosure in Danish Intellectual Capital … guidelines can be useful in the description of business models and in the analysis of the role of human resources disclosure in … guidelines as a methodology for analysing the role of human resources disclosure in corporate value creation. This methodology …