Review of prior IC research on measuring and reporting

Shortcomings of traditional financial reporting in providing information about business value and viability have attracted greater attention worldwide. Efforts to measure and report non-financials in addition to traditional financial measures have been the focus of various extended reporting approaches. This paper briefly describes roots and focuses of intellectual capital (IC) research. It then documented some of major historical development within the IC research. Finally, this paper updates the reviews prior research on measuring and reporting IC in the latest period of development.

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