Intellectual capital reporting: Lessons from Hong Kong and Australia

'Knowledge-based' industries need to find a way of communicating their intellectual capital to their stakeholders and the capital markets but in the absence of balance sheet recognition, how can this be done? This report addresses this question by furthering the understanding of when, and how, organisations voluntarily report their intellectual capital.

Published:
1 January 2007
Researchers:
James Guthrie
Richard Petty
Federica Ricceri
ISBN:
978-1-904574-30-9

Free digital publication

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Topics

  • Corporate and financial reporting
  • Research

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