... this type of disclosure. In fact, the development of future lines of research could provide better-quality intangible asset reporting. Originality/value – Although there are previous studies on this topic, the authors believe that the main contribution of this study is to offer an integrated framework...

... Intangible assets Culture Corporate image These days, you can't think of Bradford & Bingley without thinking of bowler hats. But why? (Figure 1) [1] :I am the unnoticed, the unnoticable man:The man who sat on your right in the morning train:[…] I am the man too busy with a living to live,Too...

.... The concept of power from the sociological and political science literature provides the theoretical lens. The standard setting projects on segment reporting and intangible assets were studied in detail. Findings The results show that the process can be best characterized as a mixed power system where...

... in these areas. © Emerald Group Publishing Limited 2004 Intellectual capital Knowledge management Accounting Intangible assets Reports As if to emphasise the difference between reporting the success (or otherwise) of intellectual capital management from traditional financial reporting...

... for the inefficient valuation of intangibles, provides explanations for the existence of biases in analysts’ earnings forecasts and proposes alternative ways for the improvement of the resource allocation mechanisms in the capital markets. © MCB UP Limited 2003 Intangible assets Valuations Financial...

... is there room for inner reflection. Aggressive behaviour and competition are attributes that are remunerated. © MCB UP Limited 2003 Intellectual capital Intangible assets Human capital theory Capital markets One observation refers to the concept of intangibles. In which kind of intangible...

...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...

... MCB UP Limited 2001 Financial institutions Intangible assets Information Corporate governance The paper begins with an introduction to the field, a discussion of policy issues, and a brief summary of the literature. Next, the research questions and research methods are discussed...

... Information Capital Intangible assets Employees Intellectual capital is currently the focus of significant discussion and enquiry across the management disciplines and beyond. This reflects the recognition that intellectual capital provides a crucial source of value for the contemporary business...

... (Mouritsen et al., 2002). © MCB UP Limited 2001 Information Capital Research Intangible assets Measurement From a research perspective, two main intellectual capital missions seem to be evolving (Petty and Guthrie, 2000a). First, there is the continuing quest to develop...

... harmonization. The feasibility of this kind of harmonization could be jeopardized if even one standard is “rejected” by companies. In this context, in the wake of the publication of IAS 38 “Intangible assets”, examines the ways that 21 national and two international accounting standards approach intangibles...

... structure”. Viewed this way, then Cohen’s taxonomy (economic capital, political capital, social capital, cultural capital) is consistent with Bourdieu’s. © MCB UP Limited 1999 Capital Human capital theory Human asset accounting Intangible assets Knowledge, expertise, ability, skill...

...., 1995). This can also help to explain why HRCA has primarily been used in public organizations where the need of change is supposedly greater compared with private organizations: © MCB UP Limited 1998 Human asset accounting Human asset accounting Intangible assets Sweden A widely...