The role of board of directors in intellectual capital disclosure after the advent of integrated reporting

Intellectual capital is an important tool for strengthening a firm's competitive advantage and helping it achieve its medium‐ and long‐term financial objectives. Currently accepted accounting principles do not outline strict rules and regulations for intellectual capital disclosure. However, th...

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Veröffentlicht in:	Corporate social-responsibility and environmental management 2020-09, Vol.27 (5), p.2188-2200
Hauptverfasser:	Vitolla, Filippo, Raimo, Nicola, Marrone, Arcangelo, Rubino, Michele
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting agency theory board of directors Boards of directors disclosure integrated reporting Intellectual capital
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