13 February 2008

Special issue: Intellectual capital

International Journal of Accounting, Auditing and Performance Evaluation 4(4/5) 2007
  • Positioning management accounting on the intellectual capital agenda
  • The recent history of intellectual capital: the most significant topics and contexts in its development
  • A review of existing methods to quantify intangible assets
  • Qualitative approach of intellectual capital in a Spanish territory: special reference to the relation between degree of development and interest on intangibles
  • Relationship between intellectual capital-oriented corporate performance management systems, intellectual capital and corporate performance: an exploratory study
  • Intellectual capital disclosures and the association with first-day returns in initial public offerings
  • Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international context
  • An IT capital performance indicator study: evidence from a Taiwan financial service industry case study
  • Information needs of internal and external stakeholders and how to respond: reporting on operations and intellectual capital

No comments: