The relationship between recognised intangible assets and voluntary intellectual capital disclosure

Author: SchiemannFrankSchool of Economics and Social Sciences   University Hamburg   Hamburg   Germany   RichterKaiFaculty of Business and Economics   Technische Universität Dresden   Duisburg   Germany   GüntherThomasFaculty of Business and Economics   Technische Universität Dresden   Dresden   Germany  

Publisher: Emerald Group Publishing Ltd

E-ISSN: 1758-8855|16|2|240-264

ISSN: 0967-5426

Source: Journal of Applied Accounting Research, Vol.16, Iss.2, 2015-09, pp. : 240-264

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Abstract