Narrative reporting of intellectual capital by the New Zealand local government sector
This exploratory study investigates the extent to which 82 New Zealand local government authorities report intellectual capital in their annual reports. A disclosure index, constructed with the assistance of a 14-member local government stakeholder panel, was applied to the annual reports as part of...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2008-10-01
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| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/350 |