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Exploring corporate disclosure and reporting of intellectual capital : emerging innovations /
This e-book explores corporate disclosure of intellectual capital (IC) in light of emerging changes in technology and communication. Arguably, the annual report has long outlived itself as the best source of corporate disclosure because it contains backward looking information and is only a one-way...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Bingley] :
[Emerald Group Publishing Limited],
2017.
|
| Colección: | Journal of intellectual capital ;
v. 18, no. 1. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a Exploring corporate disclosure and reporting of intellectual capital : |b emerging innovations / |c guest editors, Rosa Lombardi and John Dumay. |
| 264 | 1 | |a [Bingley] : |b [Emerald Group Publishing Limited], |c 2017. | |
| 300 | |a 1 online resource | ||
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| 490 | 1 | |a Journal of intellectual capital, |x 1469-1930 ; |v volume 18, number 1 | |
| 588 | 0 | |a Online resource; title from PDF title page (EBSCO, viewed March 8, 2017). | |
| 520 | |a This e-book explores corporate disclosure of intellectual capital (IC) in light of emerging changes in technology and communication. Arguably, the annual report has long outlived itself as the best source of corporate disclosure because it contains backward looking information and is only a one-way means of presenting information rather than engaging with information users. Similarly, the stand-alone IC report is now rarely used to disclose IC information. In fact, the words "reporting" and "disclosure" are often used synonymously when they have different meanings. Disclosure is: "the revelation of information that was previously secret or unknown", while reporting is a "detailed periodic account of a company's activities, financial condition, and prospects that is made available to shareholders and investors" (Dumay, 2016, p. 178). Thus, investors and stakeholders value IC disclosures, not reports. Therefore, this e-book encourages emerging innovations for voluntary IC disclosure, to open up new possibilities for presenting previously secret or unknown IC information about today's dynamic and intangible based organizations. | ||
| 505 | 0 | |a Cover ; Editorial advisory board ; Guest editorial ; Intellectual capital disclosure:a structured literature review ; Involuntary disclosure of intellectual capital: is it relevant? ; Killing the balanced scorecard to improve internal disclosure ; Social media networks as drivers for intellectual capital disclosure ; Moving from irrelevantint ellectual capital (IC) reporting to value-relevant IC disclosures ; Corporate disclosure of human capital via LinkedIn and ownership structure ; Forward-looking intellectual capital disclosure in IPOs | |
| 505 | 8 | |a Exploring voluntary external disclosure of intellectual capital in listed companies. A tool for measuring SMEs'reputation, engagement and goodwill ; The evaluation of core competencies in networks: the network competence report ; Analysing and improving the strategic alignment of firms' resource dynamics | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Intellectual capital. | |
| 650 | 0 | |a Disclosure of information. | |
| 650 | 6 | |a Capital intellectuel. | |
| 650 | 6 | |a Divulgation d'informations. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Industrial Management. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Management. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Management Science. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Organizational Behavior. |2 bisacsh | |
| 650 | 7 | |a Disclosure of information |2 fast | |
| 650 | 7 | |a Intellectual capital |2 fast | |
| 700 | 1 | |a Lombardi, Rosa |c (Professor of accounting), |e editor. | |
| 700 | 1 | |a Dumay, John, |e editor. | |
| 758 | |i has work: |a Exploring corporate disclosure and reporting of intellectual capital (Text) |1 https://id.oclc.org/worldcat/entity/E39PD37hxtkkDhrBmVRKBvPDWP |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 830 | 0 | |a Journal of intellectual capital ; |v v. 18, no. 1. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=4810482 |z Texto completo |
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