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Keywords: Capital reporting
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Journal Articles
Accounting for intellectual capital: Evidence from listed English football clubs
Available to Purchase
Journal of Applied Accounting Research (2005) 7 (3): 78–116.
Published: 01 June 2005
... for categories of disclosure and for the football clubs. The research findings suggest that components of intellectual capital were poorly reported by listed professional football clubs. External capital reporting was the highest scoring category, followed by human capital. However internal capital reporting...
