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Intellectual Capital - A comparison between internal and external disclosures

Leijonhielm, Carl and Larsson, Henrik (2011)
Department of Business Administration
Abstract
The purpose of this thesis is to empirically study companies internal and external reporting of intellectual capital to answer the following three questions: i) How much and what kind of IC information is reported to the top-management inside a company and ii) How much and what kind of IC information is presented to the stakeholders in the annual report. iii) Is there a correlation or is there discrepancies between I and II. How potential discrepancies exploited between i) and ii) could be explained with the help of theories.
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author
Leijonhielm, Carl and Larsson, Henrik
supervisor
organization
year
type
H1 - Master's Degree (One Year)
subject
keywords
Management of enterprises, Stakeholder theory, Structural capital, Relational capital, Intellectual capital, Human capital, Företagsledning, management
language
Swedish
id
1979944
date added to LUP
2011-06-01
date last changed
2012-11-12 11:39:44
@misc{1979944,
  abstract     = {The purpose of this thesis is to empirically study companies internal and external reporting of intellectual capital to answer the following three questions: i) How much and what kind of IC information is reported to the top-management inside a company and ii) How much and what kind of IC information is presented to the stakeholders in the annual report. iii) Is there a correlation or is there discrepancies between I and II. How potential discrepancies exploited between i) and ii) could be explained with the help of theories.},
  author       = {Leijonhielm, Carl and Larsson, Henrik},
  keyword      = {Management of enterprises,Stakeholder theory,Structural capital,Relational capital,Intellectual capital,Human capital,Företagsledning,management},
  language     = {swe},
  note         = {Student Paper},
  title        = {Intellectual Capital - A comparison between internal and external disclosures},
  year         = {2011},
}