... of the board. The results show that the most mature and less risky companies with more independent non‐executive directors disclose more information in their IC prospectus. United Kingdom Disclosure Intellectual capital Flotation Biotechnology Prospectuses Capital markets The main...

..., bringing it right back within the remit of financial accounting. © Emerald Group Publishing Limited 2010 Human capital Value added Disclosure United Kingdom The contribution of human resources (HRs) to organisational success is far from a new phenomenon. Encapsulating...

... constituent of intellectual capital. Robin Roslender can be contacted at: r.roslender@hw.ac.uk © Emerald Group Publishing Limited 2010 United Kingdom Workplace Human resource management Intellectual capital Narratives Personal health The accounting for intellectual capital...

... practitioners and key stakeholders in the professional body. Careers Massage Alternative medicine Professional services United Kingdom With well‐documented changes to both national and global economies, contemporary patterns of work have splintered in a diversity of directions, exemplified...

... Organizational performance Canada Japan United Kingdom The project reported in this paper examined the relationships between management accounting, human resource (HR) policies and organisational performance on the basis of six cases (two in Canada, two in Japan and two in the UK). It is difficult...

... in the UK. UK regulatory and professional bodies place increasing emphasis on the type of information requested by the market and what companies should disclose, whereas their Italian equivalents have yet to do so. Intellectual capital Industrial services Italy United Kingdom A primary...