27/01/2023 - Academic Study - Do companies disclose relevant information about intangibles? - Insights from business model reporting and risk reporting

Description

Chiara Crovini and Christian Nielsen from Aalborg University are behind a study that examines the role of intellectual capital in the value creation process. It also investigates to what extent high-tech companies provide information about intellectual capital elements in the sections devoted to the business model and risks. Furthermore, it is assessing the level of correspondence between said elements reported in the risk section and those disclosed in the business model section. (Summary provided by Infomedia) Sources: EFRAG: European Financial Reporting Advisory Group, 27-01-2023