This paper updates previous reviews of intellectual capital reporting by focusing on several important associated issues. It examines various definitions of intellectual capital and intellectual capital reporting, via intellectual capital statements, ratios, and through theoretical frameworks. One important finding of the review was that published research had identified that most intellectual capital reporting has been carried out in developed economies. The paper identifies a number of research areas that appear to be under represented in the literature.
|Publication status||Published - 2002|
|Event||Australian and New Zealand Academy of Management Conference - |
Duration: 1 Jan 2011 → …
|Conference||Australian and New Zealand Academy of Management Conference|
|Period||1/01/11 → …|