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Keywords: Local government
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Journal Articles
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2022) 23 (2): 249–289.
Published: 08 September 2020
...Yolanda Ramírez; Ángel Tejada; María Pilar Sánchez Purpose This paper aims to investigate the extent of intellectual capital disclosure (ICD) through websites and social media in Spanish local government (SLG) and analyze the factors that explain their disclosure. Design/methodology/approach...
Journal Articles
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2006) 7 (4): 440–456.
Published: 01 October 2006
... indeed different objectives from intangibles statements. In particular, the paper focuses on Local Agenda 21 (LA21), which is a local government sustainability report that is quite well known internationally. The second aim of the work is to evaluate whether, in more general terms, intangibles reports...
