Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital

Elisabeth Albertini (), Fabienne Berger-Remy (), Stéphane Lefrancq (), Laurence Morgana (), Miloš Petković and Élisabeth Walliser ()
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Elisabeth Albertini: IAE Paris - Sorbonne Business School
Fabienne Berger-Remy: IAE Paris - Sorbonne Business School
Stéphane Lefrancq: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Laurence Morgana: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Miloš Petković: Singidunum University
Élisabeth Walliser: UniCA - Université Côte d'Azur, GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur

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Date: 2021-03-31
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Published in Journal of applied accounting research, 2021, 22 (4), pp.687-705. ⟨10.1108/JAAR-04-2020-0073⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03185153

DOI: 10.1108/JAAR-04-2020-0073

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