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Moving from irrelevant intellectual capital (IC) reporting to value-relevant IC disclosures : Key learning points from the Danish experience

Schaper, Stefan; Nielsen, Christian; Roslender, Robin - In: Journal of Intellectual Capital 18 (2017) 1, pp. 81-101

Purpose Informed by the findings of a follow-up research study of companies originally involved in the Danish Guideline Project (DGP) for intellectual capital statements (ICS), the purpose of this paper is to provide valuable insights for a potential shift from intellectual capital (IC)...

Persistent link: https://www.econbiz.de/10014875954

Utilising narrative to improve the relevance of intellectual capital

Dumay, John; Roslender, Robin - In: Journal of accounting & organizational change 9 (2013) 3, pp. 248-279

Persistent link: https://www.econbiz.de/10010197986

Enhancing financial reporting : the contribution of business models

Nielsen, Christian; Roslender, Robin - In: The British accounting review : the journal of the … 47 (2015) 3, pp. 262-274

Persistent link: https://www.econbiz.de/10011399410

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

Accounting for the value expectations of customers : re-imagining the Integrated Reporting initiative

Roslender, Robin; Nielsen, Christian - In: Critical perspectives on accounting : an international … 81 (2021), pp. 1-14

Persistent link: https://www.econbiz.de/10013273382