Table of contents
Intellectual capital and the capital market: the circulability of intellectual capital
Jan MouritsenThis paper argues that intellectual capital and intangible assets are difficult resources for two different reasons. First, intellectual capital and intangibles assets are not…
Why are capital market actors ambivalent to information about certain indicators on intellectual capital?
UIf JohansonAn increasing body of literature is documenting a high pay‐off from human capital investment. However, different studies of the interest from capital market actors to take…
Intellectual capital and the capital market – organisation and competence
John HollandThis paper explores the organisation of the information market and its ability to process intellectual capital information for capital markets. Discusses also incentives for…
The relevance of intellectual capital disclosure: a paradox?
Per Nikolaj BukhMany firms have started disclosing information on intellectual capital. Financial analysts, however, ask for more disclosure related to strategy and often find intellectual…
Factors explaining the inefficient valuation of intangibles
Manuel García‐AyusoThe inefficient valuation of the intangible determinants of the financial position of business companies may result in significant damages for both firms and their stakeholders…
The changing internal market for ethical discourses in the Canadian CA profession
Dean Neu, Constance Friesen, Jeffery EverettStarting from the premise that formal ethical codes and other ethical discourses differ in their audiences, effects and characteristics, it is analyzed how practitioner‐directed…
Cash to accrual and cash to accrual: A case study of financial reporting in two NSW hospitals 1857 to post‐1975
Julie E.M. Scott, Jill L. McKinnon, Graeme L. HarrisonThis study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post‐1975, with particular focus on the use of…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker