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Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital

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https://hal.archives-ouvertes.fr/hal-03185153
Contributor : Elisabeth Albertini Connect in order to contact the contributor
Submitted on : Tuesday, March 30, 2021 - 11:06:06 AM
Last modification on : Wednesday, September 28, 2022 - 4:18:40 PM

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Elisabeth Albertini, Fabienne Berger-Remy, Stéphane Lefrancq, Laurence Morgana, Miloš Petković, et al.. Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital. Journal of applied accounting research, Emerald, 2021, 22 (4), pp.687-705. ⟨10.1108/JAAR-04-2020-0073⟩. ⟨hal-03185153⟩

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