According to the authors’ knowledge the present chapter is a pioneering study developed at national level which highlights the intellectual capital disclosure practices of Romanian listed companies by examining their 2010 annual reports. The chapter highlights new insights of the level of intellectual capital disclosure within companies which operates in small capital market.
This work was possible with the financial support of the Sectoral Operational Programme for Human Resources Development 2007–2013, cofinanced by the European Social Fund, under the project number POSDRU/107/1.5/S/76841 with the title “Modern Doctoral Studies: Internationalization and Interdisciplinarity.”
Ienciu, N.M. and Matiș, D. (2014), "Intellectual capital disclosure of romanian listed companies", Accounting in Central and Eastern Europe (Research in Accounting in Emerging Economies, Vol. 13), Emerald Group Publishing Limited, pp. 143-162. https://doi.org/10.1108/S1479-3563(2013)0000013011Download as .RIS
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