DISCLOSURE ON INTELLECTUAL CAPITAL IN ANNUAL REPORTS OF NASDAQ OMX BALTIC-LISTED COMPANIES

According to the current accounting standards, only a minor part of intellectual capital is presented in financial statements. Nevertheless, more and more companies in Lithuania and abroad reveal information about their intellectual capital in their annual statements. Therefore, the object of this p...

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Bibliographic Details
Main Authors: Agnė Ramanauskaitė, Marija Rita Laginauskaitė
Format: Article
Language:English
Published: Vilnius University Press 2015-01-01
Series:Ekonomika
Subjects:
Online Access:https://www.journals.vu.lt/ekonomika/article/view/5044