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Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital
| Title: | Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital | Authors: | Albertini, E.; Berger-Remy, F.; Lefrancq, S.; Morgana, L.; Petković, M.   ; Walliser, E. |
Issue Date: | 2021 | Publication: | Journal of Applied Accounting Research | ISSN: | 0967-5426 Journal of Applied Accounting Research (United Kingdom) Search Idenfier |
Type: | Article | Collation: | vol. 22 br. 4 str. 687-705 | DOI: | 10.1108/JAAR-04-2020-0073 | WoS-ID: | 000636316600001 | Scopus-ID: | 2-s2.0-85103404907 | URI: | https://enauka.gov.rs/handle/123456789/716828 https://www.emerald.com/insight/content/doi/10.1108/JAAR-04-2020-0073/full/html http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/2/8221 |
URL: | https://www.emerald.com/insight/content/doi/10.1108/JAAR-04-2020-0073/full/html | Project: | French accounting standards setter | M-category: | 21M21 |
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