Journal of Human Resource Costing & Accounting: Volume 16 Issue 1
Table of contents
Intellectual capital disclosure in the UK biotechnology IPO prospectuses
Michela Cordazzo, Philip G.M.C. VergauwenThe purpose of this paper is to investigate the extent of intellectual capital (IC) disclosure on the UK biotechnology initial public offering (IPO) prospectuses. The study is…
Global financial crisis and the intellectual capital performance of UAE banks
Magdi El‐BannanyThe purpose of this paper is to investigate the determinants of the intellectual capital performance of UAE banks over the period 2004 to 2010.
Intellectual capital accounting: an alignment between the motive and the accounting approach
Gloria H.W. Liu, Eric T.G. WangThe purpose of the paper is to reflect upon applicability of different intellectual capital (IC) accounting techniques with considerations of accounting motives. This has been…
Restructuring, layoffs and litigation: form and substance in reporting operating income
António MartinsThe purpose of this paper is to discuss how a decision of restructuring and firing people in a Portuguese company was based on financial data, and how the interpretation of such…