Intellectual capital reporting: Academic utopia or corporate reality in a brave new world

This report investigates the views of finance, HR and marketing specialists on: the importance of intellectual capital (IC) components to company value; the level of internal use versus external disclosure of IC; the incentives and disincentives for disclosure; and the effectiveness of various forms of corporate communication for the disclosure of IC.

Published:
1 January 2010
Researchers:
Vivien Beattie
Sarah Jane Thomson
ISBN:
978-1-904574-63-7 

Free digital publication

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Topics

  • Corporate and financial reporting
  • Research

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