Intellectual Capital Disclosure in Corporate Annual Reports
Language: English
Published by LAP Lambert Academic Publishing Mär 2016, 2016
- Softcover
- New
Seller: buchversandmimpf2000, Emtmannsberg, BAYE, Germanybuchversandmimpf2000
AbeBooks seller since January 23, 2017
Condition: New
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This item is printed on demand - Print on Demand Titel. Neuware -The problem of intellectual capital disclosure (ICD) is considerably discussed by both academics and practitioners. Among the valid reasons behind the ongoing debate are the growing presence and importance of intellectual capital (IC) in corporate value chains and its insufficient accounting recognition in today¿s corporations. One of the presumed manifestations of this disparity can be observed in the increasing divergence between firms¿ book and market values. This book provides systematic insights into existing theoretical foundations of ICD and employs content analysis to examine certain aspects of discursive and numerical ICD in selected annual reports. Different perspectives are used in order to grasp the problem of IC conceptualization and in the search for a more thorough understanding of IC valuation basic axiological aspects are considered. The book argues that absence of plausible IC valuation modalities compatible with the standing accounting standards prevents its more prevalent disclosure and suggests that along the nomenclatural unification and appraisal focus the discipline should shift from the definitional emphasis to the operational approach.Books on Demand GmbH, Überseering 33, 22297 Hamburg 160 pp. Englisch.…
Seller Inventory # 9783659847851
- Title
- Intellectual Capital Disclosure in Corporate Annual Reports
- Author
- Branislav Bernadi¿
- Publisher
- LAP Lambert Academic Publishing Mär 2016
- Publication year
- 2016
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- English
- ISBN 10
- 3659847852
- ISBN 13
- 9783659847851
- Item weight
- 256 grams
- Dimensions
- 220x150x11 mm
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buchversandmimpf2000
Emtmannsberg, BAYE, Germany
AbeBooks seller since January 23, 2017
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