Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital
Elisabeth Albertini
(1)
,
Fabienne Berger-Remy
(1)
,
Stéphane Lefrancq
(2)
,
Laurence Morgana
(2)
,
Miloš Petković
(3)
,
Élisabeth Walliser
(4, 5)
Elisabeth Albertini
- Function : Author
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- IdHAL : elisabeth-albertini
Fabienne Berger-Remy
- Function : Author
- PersonId : 179603
- IdHAL : fabienne-berger-remy
Stéphane Lefrancq
- Function : Author
- PersonId : 744120
- IdHAL : lefrancq-stephane
- ORCID : 0000-0002-0875-171X
- IdRef : 113472595
Laurence Morgana
- Function : Author
- PersonId : 751226
- IdHAL : laurence-morgana
Élisabeth Walliser
- Function : Author
- PersonId : 172982
- IdHAL : elisabeth-walliser
- IdRef : 059086289