This study focuses on the decreasing relevance of financial information associated with current financial reporting standards for intangible assets. We summarize and compare three approaches to improving financial reporting standards for internally generated intangibles-the recognition approach,...

A rallying manifesto for the innovative problem-solving we need to build a better, more verdant, and sustainable planetary existence. Academics are letting Africa down. With all that we know, what do we have to show for it? Whose lives have been changed for the better by it? What have we done...

Science, innovation, knowledge and digital technologies have played a fundamental role in the growth potential, social inclusion and environmental sustainability of countries in recent decades, and have become even more important in the context of the crisis caused by the coronavirus disease...