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. Vergauwen

The 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‐Bannany

The purpose of this paper is to investigate the determinants of the intellectual capital performance of UAE banks over the period 2004 to 2010.

2036

Intellectual capital accounting: an alignment between the motive and the accounting approach

Gloria H.W. Liu, Eric T.G. Wang

The purpose of the paper is to reflect upon applicability of different intellectual capital (IC) accounting techniques with considerations of accounting motives. This has been…

1648

Restructuring, layoffs and litigation: form and substance in reporting operating income

António Martins

The 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…

ISSN:

1401-338X

Online date, start – end:

1996 – 2012

Copyright Holder:

Emerald Publishing Limited