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Ir commentary's
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WebFeb 11, 2024 · Such is the motivation for this commentary and the Journal of Intellectual Capital (JIC) special issue on “Extending Intellectual Capital through Integrated Reporting”. Some scholars argue that IR is doomed to fail (see, e.g. Dumay, 2016; Flower, 2015 ). The debate about success or failure of IR is pertinent to the questions explored in ...
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