Voluntary disclosure on project intangibles from R&D in business reporting: A principles-based approach for R&D intensive companies

Author: Riegler Christian   Höllerschmid Christian  

Publisher: Emerald Group Publishing Ltd

ISSN: 1469-1930

Source: Journal of Intellectual Capital, Vol.7, Iss.4, 2006-10, pp. : 511-528

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Abstract