Constructing intellectual capital statements
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- Roslender, Robin & Marks, Abigail & Stevenson, Joanna, 2015. "Damned if you do, damned if you don’t: Conflicting perspectives on the virtues of accounting for people," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 43-55.
- Mike Tayles & Richard H. Pike & Saudah Sofian, 2007. "Intellectual capital, management accounting practices and corporate performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 522-548, July.
- Laitinen, Erkki K., 2006. "Financial statement data in assessing the future potential of a technology firm: The case of Nokia," International Review of Financial Analysis, Elsevier, vol. 15(3), pages 256-286.
- Peter Nderitu Githaiga & Josephat Cheboi Yegon & Joyce Kimosop Komen, 2019. "Does the ‘Process’ of Process Capital Matter to Performance? Evidence from Kenyan Commercial Banks," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 10(2), pages 37-46, May.
- Asiaei, Kaveh & Jusoh, Ruzita, 2017. "Using a robust performance measurement system to illuminate intellectual capital," International Journal of Accounting Information Systems, Elsevier, vol. 26(C), pages 1-19.
- Garcia Merino, Domingo & Rodríguez Castellanos, Arturo & Vallejo Alonso, Belen & Arregui Ayastuy, Gerardo, 2008. "Importancia y valoración de los intangibles: La percepción de los directivos," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 26, pages 27-56, Septiembr.
- Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
- Ahmad Yousef Areiqat, 2019. "Intellectual Capital in light of Creativity and Competitiveness: Overview of Organizations’ Intangible Assets," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(7), pages 1135-1143, 07-2019.
- Nielsen, Christian & Roslender, Robin, 2015. "Enhancing financial reporting: The contribution of business models," The British Accounting Review, Elsevier, vol. 47(3), pages 262-274.
- Lorenzo Simoni & Stefan Schaper & Christian Nielsen, 2022. "Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK," Abacus, Accounting Foundation, University of Sydney, vol. 58(1), pages 142-173, March.
- Castilla Polo, Francisca & Gallardo Vázquez, Dolores, 2008. "Social information within the intellectual capital report," Journal of International Management, Elsevier, vol. 14(4), pages 353-363, December.
- Elena Dinu & Elena-Mădălina Vătămănescu & Roxana-Maria Stăneiu & Mihaela Rusu, 2023. "An Exploratory Study Linking Intellectual Capital and Technology Management towards Innovative Performance in KIBS," Sustainability, MDPI, vol. 15(2), pages 1-21, January.
- Silvano Corbella & Cristina Florio & Alice Francesca Sproviero & Riccardo Stacchezzini, 2019. "Integrated reporting and the performativity of intellectual capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 459-483, June.
- Alcaniz, Leire & Gomez-Bezares, Fernando & Roslender, Robin, 2011. "Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward," Accounting forum, Elsevier, vol. 35(2), pages 104-117.
- Cristiana Cardi & Camilla Mazzoli & Sabrina Severini, 2018. "Friend or foe? The effect of corporate governance on intellectual capital disclosure in IPOs," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(1), pages 1-12, February.
- Bogdan Victoria & Platon Judit & Farcas Mariana, 2011. "Intellectual Capital Reporting And Disclosure In The Annual Reports Of Romanian Manufacturing Listed Companies €" Theoretical Framework," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(special), pages 275-283, July.
- Lorenzo Simoni & Laura Bini & Francesco Giunta, 2019. "The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 83-111.
- Emilio Passetti & Andrea Tenucci & Lino Cinquini & Marco Frey, 2008. "Communicating Intellectual Capital: Evidence from Social and Sustainability Reporting," Working Papers 200805, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
- Paul Andon & Jane Baxter & Wai Fong Chua, 2015. "Accounting for Stakeholders and Making Accounting Useful," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 986-1002, November.
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