Accounting Practice and Accounting Information Disclosure on Intellectual Capital: Systematization of International Approaches
Author:
Publisher
Springer International Publishing
Link
https://link.springer.com/content/pdf/10.1007/978-3-030-72110-7_43
Reference24 articles.
1. Abdolmohammadi MJ (2005) Intellectual capital disclosure and market capitalization. J Intellect Cap 6(3):397–416
2. Abeysekera I, Guthrie J (2005) An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka. Crit Perspect Account 16(3):151–163
3. An Y, Davey H, Eggleton IRC, Wang Z (2015) Intellectual capital disclosure and the information gap: evidence from China. Adv Acc Incorporating Adv Int Acc 31:179–187
4. Antunes MTP (2006) A controladoria e o capital intelectual: Um estudo empírico sobre sua gestão. Rev De Contabilidade Financeira 41:21–37
5. Wissensbilanz A (2003) German guidelines “Intellectual capital statement—made in Germany.” Retrieved from https://www.akwissensbilanz.org/Infoservice/Infomaterial/Leitfaden_english.pdf
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