Liao, P.C.; Ling‐Ching Chan, Ann; Seng, Jia‐Lang - In: Industrial Management & Data Systems 113 (2013) 8, pp. 1189-1205
impact of the mandatory adoption of IFRS on the disclosure level of intellectual capital, intangible and knowledge assets … intellectual capital, intangible assets, and knowledge assets' dictionary were built based on related literature. Findings – This … elements so that long‐term strategic knowledge assets management may be emphasized for sustainable competitive edge. …