Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital Autori: Elisabeth Albertini, Fabienne Berger-Remy, Stephane Lefrancq, Laurence Morgana, Miloš Petković, Elisabeth Walliser Časopis: Journal of Applied Accounting Research DOI: 10.1108/JAAR-04-2020-0073