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
Fichier non déposé

Dates et versions

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

Identifiants

Citer

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⟩
112 Consultations
1 Téléchargements

Altmetric

Partager

More