... architecture of neoliberalism. Design/methodology/approach In considering the processes of neoliberalisation in China, this paper uses a qualitative approach to explore some of the impacts the adoption of FVA has had on Chinese capital markets. Findings It is shown that the practice of FVA is imbued...

...Tom Lee Purpose To identify key elements in corporate financial reporting abuse – accounting manipulation, inadequate auditing, misled capital markets, corporate executive compensation, executive flight, newspaper outrage, clever legal defences, and eventual accountability and punishment...

...UIf Johanson An increasing body of literature is documenting a high pay‐off from human capital investment. However, different studies of the interest from capital market actors to take information about intangibles into account reveal contradictory findings. The interest with respect...

...John Holland This paper explores the organisation of the information market and its ability to process intellectual capital information for capital markets. Discusses also incentives for market participants to create and use information on the role of intellectual capital (IC) in corporate value...

...Jan Mouritsen This paper argues that intellectual capital and intangible assets are difficult resources for two different reasons. First, intellectual capital and intangibles assets are not (yet) disentangled by the institutions of the capital markets, and therefore they are not (yet) translatable...

... disclosed. Further, the commentary argues that, for intellectual capital disclosure to be perceived as relevant from a capital market perspective, the information should be disclosed as an integral part of a framework illuminating the value creation processes of the firm. The emerging practice with respect...

...Fahrettin Okcabol; Tony Tinker State regulation of capital markets in the US and the UK climaxed soon after World War II. Thereafter, this “contested terrain” has been the site of a series of intense conflicts and struggles over the form and extent of regulation. Leading academic protagonists...

... and set aside, it becomes clear that the social practices of accounting and accounting research both play an important part in the social construction of reality. © MCB UP Limited 1989 Capital markets Companies Accounting research Financial accounting ...