【摘要】 本文以我国规模最大的100家非企业创造价值和获得持续竞争优势的源泉,而且也是其未来创新和利润增长的关键所在。lev and zarowin (1999)通过分析企业员工的知识、经验、技能、态度的总和,包括培训与企业智力资本报告建立的现实基础:来自上市公司年报的检验[j]. [4] bozzolan, s., favotto, f. and ricceri, f. italian annual intellectual capital disclosure: an empirical analysis. journal of intellectual capital, 2003, 4(4): 543-558. [5] guthrie, j., petty, r., ricceri, f. intellectual capital reporting: lessons from hong kong and australia. research report, 2007. the institute of chartered accountants of scotland, edinburgh, scotland. [6] lev, b. and zarowin, p. the boundaries of financial reporting and how to extend them. journal of accounting research, 1999, 37(2): 353-383. [7] mohammad j. abdolmohammadi, waltham. intellectual capital disclosure and market capitalization. journal of intellectual capital. 2005,6(3): 397-413. [8] xiao h. corporate reporting of intellectual capital:evidence from china. the business review,cambridge,2008,11(1):124-130. [9] whiting r.h., miller j.c. voluntary disclosure of intellectual capital in new zealand annual reports and the “hidden value”. journal of human resource costing & accounting. 2008,12(1):26-50.
|