Firm Information Disclosure Based on Intellectual Capital

被引：0
|
作者：
Zeng, Jie-qiong [1 ]
机构：
[1] Wuhan Univ Sci & Technol, Sch Econ & Management, Wuhan, Hubei, Peoples R China
来源：
EBM 2010: INTERNATIONAL CONFERENCE ON ENGINEERING AND BUSINESS MANAGEMENT, VOLS 1-8 | 2010年
关键词：
intellectual capital; intellectual capital management; disclosure; dynamic four-element model;
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
Knowledge economic has changed firm resource's structure, and intellectual capital is a key driver of firm value-creation. From firm value created, firm intellectual capital consists of four dynamic elements. Then, on the basis of dynamic four-element model, this paper constructs a new type of intellectual capital disclosure framework composed of status statement, flow statement, forecast statement and memo.
引用
收藏
页码：4765 / +
页数：2
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