Non-Financial Reporting in the context of Intellectual Capital as Driver of Value Creation

Author:\N

JEL:M59

DOI:

Keywords: intellectual capital, non-financial reporting, literature, theoretical approaches

Abstract:
The literature shows that over time it has been recorded big efforts in order to understand the level of intellectual capital reporting within practical environment. In this respect, the purpose of this research is to summarize the defining elements of the existing intellectual capital reporting models. As a starting point, classical reporting models were discussed in order to motivate entities, particularly the Romanian ones, and make them aware about the role of an intellectual capital reporting model within an entity that could provide them competitive advantages on the market.\r\n\r\n

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