Corporate Intellectual Capital Reporting: the Case of Germany
Viktoria Göbel
Broschiertes Buch

Corporate Intellectual Capital Reporting: the Case of Germany

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Intellectual capital (IC) consists of intangible resources and is considered to equip a company with competitive advantages, encompassing efficient internal structures, beneficial relations to primary stakeholders and employee competencies. IC has been argued to considerably contribute to corporate value creation. As IC reporting represents a central communication platform for this important form of capital, a separate area of research has developed on IC reporting.This study examines potential motivations for IC reporting in management reports of 428 listed German companies for the accounting...
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