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Intellectual capital disclosure of Romanian listed companies

Ienciu, Nicoleta Maria; Matiş, Dumitru - In: Accounting in Central and Eastern Europe, (pp. 143-162). 2013

Persistent link: https://www.econbiz.de/10010231211

The analysis of intellectual capital evolution : a perspective on research

Ienciu, Nicoleta Maria; Matiş, Dumitru - In: Journal of human resource costing & accounting : JHRCA 16 (2012) 4, pp. 341-366

Persistent link: https://www.econbiz.de/10009741554

Inflection points in the development of IAS 38

Maria Ienciu, Nicoleta; Matiş, Dumitru - In: Journal of Financial Reporting and Accounting 12 (2014) 1, pp. 62-75

Purpose – This paper aims to identify the main inflexion points recorded into development of international accounting standards, case of IAS 38. Design/methodology/approach – The paper takes the form of a conceptual discussion and graphical analysis. The main research method consisted of...

Persistent link: https://www.econbiz.de/10014869670

Intellectual capital disclosure from literature perspective

Ienciu, Nicoleta Maria - In: International journal of learning and intellectual … 11 (2014) 2, pp. 166-183

Persistent link: https://www.econbiz.de/10010394495

Trying to improve and harmonise intellectual capital reporting for companies : a theoretical framework

Ienciu, Nicoleta Maria; Mihuţ, Marius Ioan - In: International journal of economics and accounting : IJEA 6 (2015) 2, pp. 125-149

Persistent link: https://www.econbiz.de/10011494680

New inflection points identified in the evolution of IAS 38 Intangible Assets : a critical approach

Ienciu, Nicoleta Maria; Ienciu, Ionel-Alin - In: International journal of critical accounting : IJCA 8 (2016) 3/4, pp. 321-344

Persistent link: https://www.econbiz.de/10011659753

A critical perspective on intellectual capital non-financial reporting

Ienciu, Nicoleta Maria; Ienciu, Ionel-Alin - In: International journal of critical accounting : IJCA 8 (2016) 2, pp. 118-131

Persistent link: https://www.econbiz.de/10011644456

Inflection points in the development of IAS 38

Ienciu, Nicoleta Marie; Matiş, Dumitru - In: Journal of financial reporting & accounting : JFRA 12 (2014) 1, pp. 62-75

Persistent link: https://www.econbiz.de/10010410324

Inflection points in the development of IAS 38

Ienciu, Nicoleta Maria; Matis, Dumitru - In: Journal of Financial Reporting and Accounting 12 (2014), pp. 62-75

Persistent link: https://www.econbiz.de/10010814937

Intellectual capital disclosure of romanian listed companies

Ienciu, Nicoleta Maria; Matiș, Dumitru - In: Accounting in central and eastern Europe, (pp. 143-162). 2014

Purpose This chapter expands the existing literature by examining voluntary intellectual capital disclosure provided by listed Romanian companies in 2010 annual reports. Design/methodology/approach The chapter aims to determine the extent of intellectual capital disclosure within Romanian listed...

Persistent link: https://www.econbiz.de/10015368995