Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital - Archive ouverte HAL
Article Dans Une Revue Journal of applied accounting research Année : 2021

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

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Gestion et management

Elisabeth Albertini  : Connectez-vous pour contacter le contributeur

https://hal.science/hal-03185153

Soumis le : mardi 30 mars 2021-11:06:06

Dernière modification le : vendredi 19 juillet 2024-11:38:05

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hal-03185153 , version 1 (30-03-2021)

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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, 2021, 22 (4), pp.687-705. ⟨10.1108/JAAR-04-2020-0073⟩. ⟨hal-03185153⟩

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