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Keywords: Mandatory
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Journal Articles
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2015) 16 (4): 702–720.
Published: 12 October 2015
...Viktoria Goebel Purpose – The purpose of this paper is to investigate the relationships of company characteristics to intellectual capital (IC) reporting in a mandatory management report. Based on the relevant regulation in Germany, IC components of the mandatory management report can...
