Intellectual Capital Disclosure Decisions by UK Companies

Article

Balancing on a Tightrope: customer Relational Capital, Value Creation and Disclosure

Beattie V, Roslender R & Smith SJ (2013) Balancing on a Tightrope: customer Relational Capital, Value Creation and Disclosure. Financial Reporting, 2013 (3-4), pp. 19-52. https://doi.org/10.3280/FR2013-003003

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Article

Value Creation and Business Models: Refocusing the Intellectual Capital Debate

Beattie V & Smith SJ (2013) Value Creation and Business Models: Refocusing the Intellectual Capital Debate. British Accounting Review, 45 (4), pp. 243-254. https://doi.org/10.1016/j.bar.2013.06.001

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