Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital
| Autor: | Albertini, Elisabeth, Berger-Remy, Fabienne, Lefrancq, Stephane, Morgana, Laurence, Petković, Miloš, Walliser, Elisabeth |
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| Zdroj: | Journal of Applied Accounting Research, 2021, Vol. 22, Issue 4, pp. 687-705. |
| Databáze: | Emerald Insight |
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