Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital

Albertini, E.; Berger-Remy, F.; Lefrancq, S.; Morgana, L.; Petković, M.; Walliser, E.

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Title:	Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital
Authors:	Albertini, E.; Berger-Remy, F.; Lefrancq, S.; Morgana, L.; Petković, M. ; Walliser, E.
Issue Date:	2021
Publication:	Journal of Applied Accounting Research
ISSN:	0967-5426 Journal of Applied Accounting Research (United Kingdom) Search Idenfier
Type:	Article
Collation:	vol. 22 br. 4 str. 687-705
DOI:	10.1108/JAAR-04-2020-0073
WoS-ID:	000636316600001
Scopus-ID:	2-s2.0-85103404907
URI:	http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/2/8221 https://enauka.gov.rs/handle/123456789/716828
URL:	https://www.emerald.com/insight/content/doi/10.1108/JAAR-04-2020-0073/full/html
M-category:	24M24

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