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08/09/2008

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Accounting for the Employee in the Intellectual Capital Statement

Jan Mouritsen

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A version of the paper will shortly be published in the Journal of Intellectual Capital.

Managing and Measuring Intangibles: a multi-disciplinary challenge

Richard Youngman World Corporate Finance Review (Vol 2, 11)

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This article was published in the November 2002 issue of BNAI's journal "World Corporate Finance Review".

Measurement & Reporting of Intangibles: a European perspective

Holtham, C. Proceedings of Intangibles conference, McMaster, Canada, Jan 03

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This paper was read at the McMaster conference on the management of Intellectual Capital and Innovation, Hamilton, Canada, January 2003. The paper summarises some of the evolution of thinking, particularly within Europe, on the measurement and reporting of intangibles, and concludes with an analysis of future problems and opportunities.

The Competitive Advantage: A European Policy Perspective

Clark Eustace

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A version of this paper will shortly be published in the Journal of Intellectual Capital. The paper argues a case for greater transparency in the performance data about the modern economy, and calls for a much richer disclosure of the real asset base of firms and public enterprises.

Winning the Competition for Capital

Thomas, A., Gietzmann, M. & Shyla, A. European Business Forum, Issue 9, pp80-83

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The article explores the link between coherent corporate reporting and communications and lower stock price volatility (and lower cost of capital) The article is copied here with the express agreement of the author, a member of PRISM's Advisory Council.