The new challenge of integrated reporting: has it really improved corporate disclosure on intellectual capital?
Valentina Minutiello and Patrizia Tettamanzi, Lucrezia Songini, Fabrizio Fratini
| Year of publication: |
2023
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|---|---|
| Authors: | Minutiello, Valentina ; Tettamanzi, Patrizia ; Songini, Lucrezia ; Fratini, Fabrizio |
| Published in: |
International journal of learning and intellectual capital. - Genève : Inderscience Enterprises, ISSN 1479-4861, ZDB-ID 2193784-9. - Vol. 20.2023, 6, p. 646-669
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| Subject: | intellectual capital disclosure | ICD | intellectual capital | quality | integrated reporting | relational capital | proprietary cost theory | Nachhaltigkeit | Sustainability | Unternehmenspublizität | Corporate disclosure | Immaterielle Werte | Intangible assets | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJLIC.2023.134900 [DOI] 10.1504/IJLIC.2023.1006046 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014440050