Article2006

The Japanese Government's intellectual capital reporting guideline

Ulf Johanson · Chitoshi Koga · Matti Skoog · Johan Henningsson

51 citations0/0 files storedJournal of Intellectual Capital

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Corporate Social Responsibility Reporting

Abstract

Purpose – The purpose of the present paper is to discuss the Guideline for Intellectual Property Information Disclosure (GIPID) in relation to the ambitious aspirations behind the guideline and in that way develop a future research agenda aiming at addressing the main challenges regarding the construction of guidelines for future IC reporting.

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References

1988The Constitution of Society.2000Conceptualizing management accounting change: an institutional framework 2000Intellectual capital: Australian annual reporting practices 2001Reporting intellectual capital in annual reports: evidence from Ireland 2001Knowledge Emergence: Social, Technical and Evolutionary Dimensions of Knowledge Creation 2001Measuring to understand intangible performance drivers 2001Valuing the future: intellectual capital supplements at Skandia 2001Mobilizing change through the management control of intangibles

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2009Intellectual capital disclosures in Japanese IPO prospectuses 2019How does intellectual capital align with cyber security?2008Narrative disclosure of intellectual capital 2017Ten years of using knowledge balance sheets in Austrian public universities 2009Acquisitions reveal the hidden intellectual capital of pharmaceutical companies 2010Analysts’ Perceptions of Intellectual Capital Information

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