Are HEIs’ Intellectual Capital Disclosures Consistent with the Sustainability Integrated Reporting Trend?

Author:

Tiron-Tudor Adriana,Oprisor Tudor,Zanellato Gianluca

Publisher

Springer International Publishing

Reference90 articles.

1. Abeysekera, I. (2013). A template for integrated reporting. Journal of Intellectual Capital, 14(2), 227–245.

2. Abeysekera, I., & Guthrie, J. (2005). An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka. Critical Perspectives on Accounting, 16(3), 151–163.

3. Abhayawansa, S. (2014). A review of guidelines and frameworks on external reporting of intellectual capital. Journal of Intellectual Capital, 15(1), 100–141.

4. ACCA & NBA. (2013), Capitals. Background paper for . Available online http://www.theiirc.org/wp-content/uploads/2013/03/IR-Background-Paper-Capitals.pdf . Accessed February 20, 2015.

5. Alexander, D., Fărcaş, T. V, Oprişor, T., & Tiron-Tudor, A. (2015). Challenging the capitals: An investigation of the concept of capitals in the framework. Studia Universitatis Babes Bolyai – Oeconomica, 60(3), 3–21.

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