The relationship between recognised intangible assets and voluntary intellectual capital disclosure
Year of publication: |
2015
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Authors: | Schiemann, Frank ; Richter, Kai ; Günther, Thomas |
Published in: |
Journal of applied accounting research. - Bingley [u.a.] : Emerald, ISSN 0967-5426, ZDB-ID 2473939-X. - Vol. 16.2015, 2, p. 240-264
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Subject: | Voluntary reporting | Intangible assets | Goodwill | Intellectual capital reporting | Private channel communication | Immaterielle Werte | Berichtswesen | Reporting | Öffentlichkeitsarbeit | Public relations | Immaterielle Güter | Intangible goods | Geschäftswert |
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Günther, Thomas, (2003)
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The relationship between recognised intangible assets and voluntary intellectual capital disclosure
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UK empirical evidence on the valuation relevance of goodwill amortisation
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Schiemann, Frank, (2010)
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