Accounting for Intellectual Capital: Investigating Reliability
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Summary
The paper shows that IC measurements present a physiological limited reliability, due to their specific characteristics, and proposes some suggestions useful to improve it.
- Type
- article
- Published
- 2014-01-01
- Cited by
- 3
- References
- 70
- OpenAlex
- https://openalex.org/W48224417
- Semantic Scholar
- https://api.semanticscholar.org/CorpusID:150936819
Keywords
Reliability (semiconductor), Intellectual capital, Order (exchange), Affect (linguistics), Reliability engineering
References
- Approaches to equivalence in cross-cultural and cross-national survey research
- Recounting counting and accounting: From political arithmetic to measuring intangibles and back
- The foundations of accounting measurement
- Behavioral Management Accounting
- Exploring the benefits of measuring intellectual capital. The Aimag case study
- Towards a theory of bias and equivalence
- Intellectual capital‐in‐action and value creation: A case study of knowledge transformations in an innovation project
- Conceptualizing management accounting change: an institutional framework☆
- Do financial analysts get intangibles?
- Intangibles and accounting classifications
- Intellectual capital at the crossroads: managing, measuring, and reporting of IC
- Intellectual capital under the temporal lens
- Evaluating the reliability of current value estimates
- Real options and the impact of intellectual capital on corporate value
- Construction and valuation of intellectual capital: a case study
- The dynamics of value creation: mapping your intellectual performance drivers
- The politics of brand accounting in the United Kingdom
- Intangibles and intellectual capital: an introduction to a special issue
- Fearful asymmetry: The consumption of accounting signs in the Algoma Steel pension bailout
- The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research
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