Sökning: "Herman Petersén"

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  1. 1. Intellectual Capital Disclosures: The effect of mandatory Integrated Reporting

    Magister-uppsats, Högskolan i Jönköping/IHH, Företagsekonomi

    Författare :Herman Petersen; Joacim Svensson; [2016]
    Nyckelord :Intellectual capital; Integrated reporting;

    Sammanfattning : Purpose – The purpose of this thesis is to investigate how mandatory obligation to follow the International <IR> Framework while producing the corporate reports influence the intellectual capital disclosures in the reports. Research design – The study uses a disclosure scoreboard to score a selected sample of annual reports depending on whether it disclose intellectual capital information or not. LÄS MER