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
相关论文
共 50 条
  • [31] Corporate governance and intellectual capital disclosure
    Kamath, G. Bharathi
    INTERNATIONAL JOURNAL OF LEARNING AND INTELLECTUAL CAPITAL, 2021, 18 (04) : 365 - 398
  • [32] INTELLECTUAL CAPITAL DISCLOSURE: EUROPEAN EVIDENCE
    Feleaga, Liliana
    Feleaga, Niculae
    Dragomir, Voicu Dan
    Rabu, Luciana Maria
    PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS 2011), 6TH EDITION, 2011, : 369 - 379
  • [33] Past and future for intellectual capital disclosure
    Vale, Jose
    Nogueira, Catia
    Bertuzi, Rui
    Silva, Rui
    INTERNATIONAL JOURNAL OF LEARNING AND INTELLECTUAL CAPITAL, 2024, 21 (04)
  • [34] Intellectual capital disclosure and accounting standards
    Liao, P. C.
    Chan, Ann Ling-Ching
    Seng, Jia-Lang
    INDUSTRIAL MANAGEMENT & DATA SYSTEMS, 2013, 113 (08) : 1189 - 1205
  • [35] A Theoretical Framework for Intellectual Capital Disclosure
    Kamath, G. Bharathi
    PACIFIC BUSINESS REVIEW INTERNATIONAL, 2014, 6 (09): : 50 - 54
  • [36] Intellectual capital disclosure media in Portugal
    Castelo Branco, Manuel
    Delgado, Catarina
    Sousa, Cristina
    Sa, Manuel
    CORPORATE COMMUNICATIONS, 2011, 16 (01) : 38 - +
  • [37] Corporate Governance and Intellectual Capital Disclosure
    Ruth L. Hidalgo
    Emma García-Meca
    Isabel Martínez
    Journal of Business Ethics, 2011, 100 : 483 - 495
  • [38] Intellectual capital disclosure and the fashion industry
    Davey, Janet
    Schneider, Lily
    Davey, Howard
    JOURNAL OF INTELLECTUAL CAPITAL, 2009, 10 (03) : 401 - +
  • [39] Research on the Framework of Intellectual Capital Information Disclosure of Listed Companies in Coastal Areas
    Yuan, Bei
    Xia, Hao
    Du, Erle
    Yang, Dazhi
    JOURNAL OF COASTAL RESEARCH, 2020, : 242 - 246
  • [40] Corporate Governance and Intellectual Capital Disclosure
    Hidalgo, Ruth L.
    Garcia-Meca, Emma
    Martinez, Isabel
    JOURNAL OF BUSINESS ETHICS, 2011, 100 (03) : 483 - 495
12345