Reporting Intellectual Capital : Four studies on recognition

Reporting Intellectual Capital : Four studies on recognition

This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. These resources originate out...

Full description

Bibliographic Details
Main Author: Brännström, Daniel
Format: Doctoral Thesis
Language:English
Published: Uppsala universitet, Företagsekonomiska institutionen 2013
Subjects:
comparability
intangibles
Intellectual Capital
mandatory
recognition
reporting
voluntary
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-198246
http://nbn-resolving.de/urn:isbn:978-91-506-2343-7

Internet

http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-198246
http://nbn-resolving.de/urn:isbn:978-91-506-2343-7

Similar Items