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Keywords: Non‐financial information
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Journal Articles
Disclosure of non‐financial information in the annual report: A management‐team perspective
Available to Purchase
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2011) 12 (2): 277–300.
Published: 19 April 2011
...Susanne Arvidsson Purpose The purpose of this paper is to analyse the management teams' views regarding different aspects related to the disclosure of non‐financial information in the annual report. The focus is on the following aspects: incentive, quantity, focus, use of non‐financial key...
