Accounting auditing and accountability journal

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  Año 2003, Vol. 16, Número 1

  • Intellectual capital and the capital market: the circulability of intellectual capital

    Jan Mouritsen

    págs. 18-30

    

  • Why are capital market actors ambivalent to information about certain indicators on intellectual capital?

    UIf Johanson

    págs. 31-38

    

  • Intellectual capital and the capital market - organisation and competence

    John Holland

    págs. 39-48

    

  • The relevance of intellectual capital disclosure: a paradox?

    Per Nikolaj Bukh

    págs. 49-56

    

  • Factors explaining the inefficient valuation of intangibles

    Manuel García-Ayuso Covarsí

    págs. 57-69

    

  • The changing internal market for ethical discourses in the Canadian CA profession

    Constance Friesen, Dean Neu, Jeffery Everett

    págs. 70-103

    

  • Cash to accrual and cash to accrual: A case study of financial reporting in two NSW hospitals 1857 to post-1975

    Graeme L Harrison, Jill L McKinnon, Julie E.M. Scott

    págs. 104-140