| 1579311 |
Intangibles and sustainability in local government reports: An analysis into an uneasy relationship
Adele Del Bello
(pp. 440-456)
Keywords:
Economic sustainability,
Intangible assets,
Local government,
Reports
ArticleType: Research paper
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(170 KB)
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| 1579312 |
The sell side – observations on intellectual capital indicators
Per Flöstrand
(pp. 457-473)
Keywords:
Capital markets,
Financial analysis,
Intellectual capital
ArticleType: Research paper
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(99 KB)
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| 1579313 |
The Japanese Government's intellectual capital reporting guideline: What are the challenges for firms and capital market agents?
Ulf Johanson, Chitoshi Koga, Matti Skoog, Johan Henningsson
(pp. 474-491)
Keywords:
Financial reporting,
Intellectual capital,
Intellectual property,
Japan
ArticleType: Research paper
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(109 KB)
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| 1579314 |
Reporting intellectual capital flow in technology-based companies: Case studies of Canadian wireless technology companies
Artie W. Ng
(pp. 492-510)
Keywords:
Canada,
Corporate governance,
Disclosure,
Intellectual capital,
Resources,
Wireless
ArticleType: Case study
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(166 KB)
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| 1579315 |
Voluntary disclosure on project intangibles from R&D in business reporting: A principles-based approach for R&D intensive companies
Christian Riegler, Christian Höllerschmid
(pp. 511-528)
Keywords:
Accounting standards,
Austria,
Disclosure,
Germany,
Intangible assets,
Research and development
ArticleType: Research paper
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(500 KB)
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| 1579316 |
Intellectual capital in universities: Improving transparency and internal management
M. Paloma Sánchez, Susana Elena
(pp. 529-548)
Keywords:
Intangible assets,
Intellectual capital,
Knowledge management,
Organizations,
Research,
Spain,
Universities
ArticleType: Research paper
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(158 KB)
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| 1579317 |
Capturing intangibles for improved IA management and benchmarking
Jane Watters, Fiona Jackson, Iain Russell
(pp. 549-567)
Keywords:
Benchmarking,
Intellectual capital,
Knowledge capture,
Scotland,
Small to medium-sized enterprises
ArticleType: Research paper
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(200 KB)
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| 1579318 |
Towards the next stage of intellectual capital
Jay Chatzkel
(pp. 568-569)
Keywords:
Corporate governance,
Decision making,
Intellectual capital
ArticleType: Viewpoint
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(38 KB)
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