Search Results - subject:"Intellectual Capital Statements"

Explaining the demise of the intellectual capital statement in Denmark

Nielsen, Christian; Roslender, Robin; Schaper, Stefan - In: Accounting, Auditing & Accountability Journal 30 (2017) 1, pp. 38-64

Purpose The purpose of this paper is to provide an overview of the Danish Guideline Project (DGP) and its subsequent fate within participating companies since its conclusion in late 2002. Particular focus is placed on the traction that the intellectual capital statement (ICS) approach to...

Persistent link: https://www.econbiz.de/10014642178

Lessons for progressing narrative reporting : learning from the experience of disseminating the Danish Intellectual Capital Statement approach

Roslender, Robin; Nielsen, Christian - In: Accounting forum : advancing the interdisciplinary and … 41 (2017) 3, pp. 161-171

Persistent link: https://www.econbiz.de/10011775369

Explaining the demise of the intellectual capital statement in Denmark

Nielsen, Christian; Roslender, Robin; Schaper, Stefan - In: Accounting, auditing & accountability journal 30 (2017) 1, pp. 38-64

Persistent link: https://www.econbiz.de/10011629772

Contemplating the usefulness of intellectual capital reporting : Reasons behind the demise of IC disclosures in Denmark

Schaper, Stefan - In: Journal of Intellectual Capital 17 (2016) 1, pp. 52-82

almost all companies that were originally involved in the Danish project of guidelines for intellectual capital statements …

Persistent link: https://www.econbiz.de/10014876025

Continuities in the use of the intellectual capital statement approach : elements of an institutional theory analysis

Nielsen, Christian; Roslender, Robin; Schaper, Stefan - In: Accounting forum : advancing the interdisciplinary and … 40 (2016) 1, pp. 16-28

Persistent link: https://www.econbiz.de/10011484199

Applied Intellectual Capital Management : Experiences from an Australian public sector trial of the Danish Intellectual Capital Statement

Whyte, Merryl; Zyngier, Suzanne - In: Journal of Intellectual Capital 15 (2014) 2, pp. 227-248

Purpose – The purpose of this paper is to describe outcomes from a trial of the Danish Intellectual Capital Statement (ICS) within the Australian public sector. Design/methodology/approach – Two work teams within the Department of Primary Industries, Farm Services Victoria (FSV) participated...

Persistent link: https://www.econbiz.de/10014875996

Drivers of innovation capital disclosure in intellectual capital statements : evidence from Europe

Bellora, Lucia; Günther, Thomas - In: The British accounting review : the journal of the … 45 (2013) 4, pp. 255-270

Persistent link: https://www.econbiz.de/10010221868