International Journal of Accounting, Auditing and Performance Evaluation, 4 (4/5), 2007 (Special Issue on Intellectual Capital)

(German title: International Journal of Accounting, Auditing and Performance Evaluation, 4 (4/5), 2007 (Sonderausgabe: Intellektuelles Kapital))

Special Issue on Intellectual Capital
Guest Editors: Professor Leif Edvinsson and Henrik Martin

336 – 359 Positioning management accounting on the intellectual capital agenda
Peter Cleary, Tom Kennedy, David O’Donnell, Philip O’Regan, Nick Bontis

360 – 381 The recent history of intellectual capital: the most significant topics and contexts in its development
Francisca Castilla Polo

382 – 399 A review of existing methods to quantify intangible assets
Felicia Levy, Michael R. Duffey

400 – 421 Qualitative approach of intellectual capital in a Spanish territory: special reference to the relation between degree of development and interest on intangibles
Dolores Gallardo Vazquez, Francisca Castilla Polo

422 – 442 Relationship between intellectual capital-oriented corporate performance management systems, intellectual capital and corporate performance: an exploratory study
Chaur-Shiuh Young, Liu-Ching Tsai, Hung-Wen Lee

443 – 477 Intellectual capital disclosures and the association with first-day returns in initial public offerings
J-L.W. Mitchell Van der Zahn, Inderpal Singh

478 – 500 Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international context
Sandra Rolim Ensslin, Fernando Nitz De Carvalho

501 – 528 An IT capital performance indicator study: evidence from a Taiwan financial service industry case study
Jia-Lang Seng, Wen-Huei Tsai

529 – 546 Information needs of internal and external stakeholders and how to respond: reporting on operations and intellectual capital
Roland Burgman, Goran Roos, Lisa Boldt-Christmas, Stephen Pike

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