Elisabeth Albertini, Fabienne Berger-Remy, Stéphane Lefrancq, Laurence Morgana, Miloš Petković, et al.. Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital.
Journal of applied accounting research, Emerald, 2021, 22 (4), pp.687-705.
⟨10.1108/JAAR-04-2020-0073⟩.
⟨hal-03185153⟩