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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 <>
Submitted on : Tuesday, March 30, 2021 - 11:06:06 AM
Last modification on : Tuesday, April 20, 2021 - 6:51:18 PM

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Elisabeth Albertini, Stéphane Lefrancq, Laurence Morgana, Miloš Petković, Élisabeth Walliser, 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, ahead-of-print (ahead-of-print), ⟨10.1108/JAAR-04-2020-0073⟩. ⟨hal-03185153⟩

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