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Investitionen ins Humanvermögen : Entwicklung von Bilanzierungsregeln für den informationsorientierten Jahresabschluß

Bayer, Kerstin - 2004

Persistent link: https://www.econbiz.de/10004791714

Comparing internet financial reporting practices : Indonesia, Malaysia, Singapore, Japan and Australia

Almilia, Luciana Spica - In: International journal of business information systems : … 20 (2015) 4, pp. 477-495

Persistent link: https://www.econbiz.de/10011448134

Disclosure of joint ventures and associates in financial statement under IFRS

Ašenbrenerová, Petra - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 85-94

This article deals with disclosure of associates and joint venture in financial statement. In May 2011 the IASB issued new standard IFRS 12 Disclosure of interest in other entities. This standard, compared with IAS 28 and IAS 31, requires to disclose more detail information about joint ventures...

Persistent link: https://www.econbiz.de/10011700717

Are narratives in the corporate annual report influenced by firm attributes?

Mishra, Lokanath; Haldar, P. K. - In: International journal of business excellence : IJBEX 28 (2022) 3, pp. 314-331

Persistent link: https://www.econbiz.de/10014234680

IRS attention

Bozanic, Zahn; Hoopes, Jeffrey l.; Thornock, Jacob R.; … - In: Journal of accounting research 55 (2017) 1, pp. 79-114

Persistent link: https://www.econbiz.de/10011658103

Market reactions to XBRL-formatted financial information : empirical evidence from China

Peng, Emma Y.; Shon, John; Tan, Christine - In: International journal of e-business research : an … 10 (2014) 3, pp. 1-17

Persistent link: https://www.econbiz.de/10010433339

Does the mayor's profile influence intellectual capital disclosure? : empirical evidence from Italian local governments

Raimo, Nicola; L'Abate, Vitiana; Nicolò, Giuseppe; … - In: Knowledge management research & practice : KMRP ; an … 23 (2025) 3, pp. 235-248

Persistent link: https://www.econbiz.de/10015515820

Tangibility of intangibles in the ESG disclosure-carbon intensity nexus for S&P 500 firms

Saha, Rupjyoti; Maji, Santi Gopal - In: Managerial finance 51 (2025) 9, pp. 1377-1391

Persistent link: https://www.econbiz.de/10015461653

Public firm presence, growth opportunity and investment in fixed intangible assets of private UK firms

Danso, Albert; Adu-Ameyaw, Emmanuel; Boateng, Agyenim; … - In: Journal of applied accounting research 25 (2024) 5, pp. 1016-1037

Persistent link: https://www.econbiz.de/10015418668

The power of financial literacy : paving a clear path for the influence of board diversity on intellectual capital disclosure

Zaid, Mohammad A. A.; Issa, Ayman; AL-Khatib, Ayman Wael - In: Journal of intellectual capital 25 (2024) 5/6, pp. 1184-1209

Persistent link: https://www.econbiz.de/10015419513