Browsing Brage INN by Author "Nielsen, Christian"
Nielsen, Christian; Lund, Morten (Peer reviewed; Journal article, 2018)
Lessons for progressing narrative reporting: Learning from the experience of disseminating the Danish Intellectual Capital Statement approach Roslender, Robin; Nielsen, Christian (Journal article; Peer reviewed, 2017)The case for the greater use of narrative disclosures within the annual report package continues to attract support from accounting academics. After a decade of comparatively limited attention, the topic of narrative ...
Moving from irrelevant intellectual capital (IC) reporting to value-relevant IC disclosures: Key learning points from the Danish experience Schaper, Stefan; Nielsen, Christian; Roslender, Robin (Journal article; Peer reviewed, 2016)Purpose – Informed by the findings of a follow-up research study of companies originally involved in the Danish Guideline Project for Intellectual Capital Statements, this paper provides valuable insights for a potential ...