1.

Record Nr.

UNINA9910973376303321

Titolo

Special themed section : intellectual capital and the capital markets: reflections on the EAA 2002 symposium / / Guest editors Jan Mouritsen

Pubbl/distr/stampa

Bradford, England, : Emerald Group Publishing, c2003

ISBN

1-280-51070-6

9786610510702

1-84544-447-7

Edizione

[1st ed.]

Descrizione fisica

1 online resource (149 p.)

Collana

Accounting, Auditing & Accountability Journal. No. 1 ; ; Vol. 16

Altri autori (Persone)

MouritsenJan <1957->

Disciplina

650.1

Soggetti

Intellectual capital

Capital market

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Bibliographic Level Mode of Issuance: Monograph

Nota di contenuto

Intro -- Access this journal online -- Editorial advisory board -- Abstracts and keywords -- Guest Editors, 2002/Ad hoc manuscript referees 2001/2 -- Erratum -- Editorial introduction: AAAJ and accounting legitimacy in a post-Enron world -- SPECIAL THEME SECTION: INTELLECTUAL CAPITAL AND THE CAPITAL MARKETS: REFLECTIONS ON THE EAA2002 SYMPOSIUM -- GENERAL ARTICLES -- Awards for Excellence.

Sommario/riassunto

There is a widespread conviction that capital market participants do not appreciate information on intangible assets and intellectual capital, even if surveys suggest that they appreciate information on ''soft'' resources. This paradox was raised at a Symposium on Intellectual Capital and the Capital Market held at the European Accounting Association (EAA) Conference in Copenhagen (2002).