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Keywords: Standardisation
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Journal Articles
Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital
Available to PurchaseElisabeth Albertini, Fabienne Berger-Remy, Stephane Lefrancq, Laurence Morgana, Miloš Petković, Elisabeth Walliser
Journal of Applied Accounting Research (2021) 22 (4): 687–705.
Published: 31 March 2021
... narratives Intangible capital Intellectual capital disclosure Content analysis Standardisation Environmental capital Digital capital Intangible capital encompasses all of the intangible resources and capabilities that the firm owns or controls and uses to do business, create value...
