Academic Report. A Literature Review on the Reporting of Intangibles

This literature review has analysed papers relevant to five main research areas: A) Intangibles in a macro-perspective; B) Unaccounted intangibles and their impact on the relevance of financial reporting; C) Information on specific unaccounted intangibles and its impact on company performance, market value, and users; D) Information on intellectual capital and its effects on company performance, market value, and users; E) Frameworks and models for measuring and reporting on intangibles and their consequences on company performance, market value, and users.