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Reporting intellectual capital in annual reports : evidence from Ireland

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  1. Richard Petty & Suresh Cuganesan, 2005. "Voluntary Disclosure of Intellectual Capital by Hong Kong Companies: Examining Size, Industry and Growth Effects Over Time," Australian Accounting Review, CPA Australia, vol. 15(36), pages 40-50, July.
  2. Fareeha Shareef & Howard Davey, 2005. "Accounting for intellectual capital: Evidence from listed English football clubs," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 7(3), pages 78-116, June.
  3. Mahesh Joshi & Dharminder Singh Ubha & Jasvinder Sidhu, 2011. "Intellectual Capital Disclosures in India," Global Business Review, International Management Institute, vol. 12(1), pages 37-49, February.
  4. Striukova, Ludmila & Unerman, Jeffrey & Guthrie, James, 2008. "Corporate reporting of intellectual capital: Evidence from UK companies," The British Accounting Review, Elsevier, vol. 40(4), pages 297-313.
  5. Michael Adelowotan, 2021. "Software, Method, and Analysis: Reflections on the Use of ATLAS.ti in a Doctoral Research Study," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 9(3), pages 189-204.
  6. Natasja Steenkamp & Deryl Northcott, 2007. "Content Analysis in Accounting Research: the Practical Challenges," Australian Accounting Review, CPA Australia, vol. 17(43), pages 12-25, November.
  7. Saida Dammak, 2014. "An Analysis of the Relationship between the Voluntary Disclosure of the Intellectual Capital and the Firm Value," International Journal of Management Sciences, Research Academy of Social Sciences, vol. 4(11), pages 546-566.
  8. Bellora, Lucia & Guenther, Thomas W., 2013. "Drivers of innovation capital disclosure in intellectual capital statements: Evidence from Europe," The British Accounting Review, Elsevier, vol. 45(4), pages 255-270.
  9. Ahmad Sujan & Indra Abeysekera, 2007. "Intellectual Capital Reporting Practices of the Top Australian Firms," Australian Accounting Review, CPA Australia, vol. 17(42), pages 71-83, July.
  10. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Gli effetti della cultura nazionale sulla qualit? della disclosure del capitale intellettuale nel contesto dell?Integrated Reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 137-160.
  11. Adesina, Kolade Sunday, 2019. "Bank technical, allocative and cost efficiencies in Africa: The influence of intellectual capital," The North American Journal of Economics and Finance, Elsevier, vol. 48(C), pages 419-433.
  12. Indra Abeysekera, 2021. "Intellectual Capital and Knowledge Management Research towards Value Creation. From the Past to the Future," JRFM, MDPI, vol. 14(6), pages 1-18, May.
  13. Siti Mariana Taliyang & Rohaida Abdul Latif & Nurul Huda Mustafa, 2011. "The Determinants Of Intellectual Capital Disclosure Among Malaysian Listed Companies," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, vol. 4(3), pages 25-33.
  14. Meles, Antonio & Porzio, Claudio & Sampagnaro, Gabriele & Verdoliva, Vincenzo, 2016. "The impact of the intellectual capital efficiency on commercial banks performance: Evidence from the US," Journal of Multinational Financial Management, Elsevier, vol. 36(C), pages 64-74.
  15. Hasmanezan Hassan & Najihah Marha Yaacob, 2019. "Corporate Governance Mechanisms and Intellectual Capital Efficiency: Evidence from Malaysia," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(1), pages 83-95, January.
  16. Hooks, Jill & van Staden, Chris J., 2011. "Evaluating environmental disclosures: The relationship between quality and extent measures," The British Accounting Review, Elsevier, vol. 43(3), pages 200-213.
  17. Vivien Beattie & Robin Roslender & Sarah Jane Smith, 2013. "Balancing on a Tightrope: Customer Relational Capital, Value Creation and Disclosure," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 19-52.
  18. Vitolla, Filippo & Raimo, Nicola & Rubino, Michele, 2019. "Intellectual Capital Disclosure and Firm Performance: An Empirical Analysis Through Integrated Reporting," 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations (Dubrovnik, 2019), in: 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations. April 5th - 6th, 2019, Dubrovn, pages 245-255, Governance Research and Development Centre (CIRU), Zagreb.
  19. Tejedo Romero, Francisca & Ferraz Esteves Araujo, Joaquim Filipe, 2018. "Transparency, Social Responsibility and Corporate Governance: Human Capital of companies," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
  20. Bhattacharya, Abhi & Misra, Shekhar & Sardashti, Hanieh, 2019. "Strategic orientation and firm risk," International Journal of Research in Marketing, Elsevier, vol. 36(4), pages 509-527.
  21. Campbell, David & Abdul Rahman, Mara Ridhuan, 2010. "A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978–2008," The British Accounting Review, Elsevier, vol. 42(1), pages 56-70.
  22. Anne-Laure Mention, 2011. "Exploring voluntary reporting of intellectual capital in the banking sector," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(3), pages 279-309, November.
  23. Fatma Bulut Sürdü & Arzu Özsözgün Çalışkan & Emel Esen, 2020. "Human Resource Disclosures in Corporate Annual Reports of Insurance Companies: A Case of Developing Country," Sustainability, MDPI, vol. 12(8), pages 1-20, April.
  24. Salvi, Antonio & Vitolla, Filippo & Giakoumelou, Anastasia & Raimo, Nicola & Rubino, Michele, 2020. "Intellectual capital disclosure in integrated reports: The effect on firm value," Technological Forecasting and Social Change, Elsevier, vol. 160(C).
  25. Łukasz Bryl & Szymon Truskolaski, 2017. "Human Capital Reporting and Its Determinants by Polish and German Publicly Listed Companies," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 5(2), pages 195-210.
  26. Mohamed Sherif & Mahmoud Elsayed, 2016. "The Impact Of Intellectual Capital On Corporate Performance: Evidence From The Egyptian Insurance Market," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 20(03), pages 1-47, April.
  27. Giuliani, Marco & Skoog, Matti, 2020. "Making sense of the temporal dimension of intellectual capital: A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
  28. Wasim ul Rehman & Suleyman Degirmen & Fareeha Waseem, 2022. "Propensity for and Quality of Intellectual Capital Divulgence Across the BRICS Banking Sector: A Knowledge-Based Perspective from Emerging Economies," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 13(2), pages 1028-1055, June.
  29. Martin Kučera, 2019. "Intellectual capital reporting in accordance with IFRS [Vykazování intelektuálního kapitálu v návaznosti na standardy IFRS]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(3), pages 53-70.
  30. Andre Poyser & Ayesha Scott & Aaron Gilbert, 2021. "Indigenous investments: Are they different? Lessons from Iwi," Australian Journal of Management, Australian School of Business, vol. 46(2), pages 287-303, May.
  31. Stefano Fontana & Daniela Coluccia & Silvia Solimene, 2019. "VAIC as a Tool for Measuring Intangibles Value in Voluntary Multi-Stakeholder Disclosure," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(4), pages 1679-1699, December.
  32. Md Masukor Rahaman, 2020. "Impact of Intellectual Capital Reporting in the Annual Report on Firm Performance: Empirical Evidence from Listed Pharmaceuticals Companies of Bangladesh," International Journal of Science and Business, IJSAB International, vol. 4(9), pages 60-78.
  33. Li, Jing & Mangena, Musa & Pike, Richard, 2012. "The effect of audit committee characteristics on intellectual capital disclosure," The British Accounting Review, Elsevier, vol. 44(2), pages 98-110.
  34. Ester Oliveras & Yulia Kasperskaya, 2004. "Reporting intellectual capital in Spain," Economics Working Papers 781, Department of Economics and Business, Universitat Pompeu Fabra.
  35. Petra F. A. Dilling, 2016. "Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies," Sustainability, MDPI, vol. 8(9), pages 1-26, September.
  36. Chiara Demartini & Sara Trucco, 2016. "Does Intellectual Capital Disclosure Matter for Audit Risk? Evidence from the UK and Italy," Sustainability, MDPI, vol. 8(9), pages 1-19, August.
  37. Hung-Yi Wu & Jui-Kuei Chen & I-Shuo Chen, 2012. "Ways to promote valuable innovation: intellectual capital assessment for higher education system," Quality & Quantity: International Journal of Methodology, Springer, vol. 46(5), pages 1377-1391, August.
  38. Florentina Moisescu & Oana Lupoae, 2016. "Intangible Wealth, between Recognition and Evaluation," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 458-463.
  39. Kang, Helen H. & Gray, Sidney J., 2011. "Reporting intangible assets: Voluntary disclosure practices of top emerging market companies," The International Journal of Accounting, Elsevier, vol. 46(4), pages 402-423.
  40. An, Yi & Davey, Howard & Eggleton, Ian R.C. & Wang, Zhuquan, 2015. "Intellectual capital disclosure and the information gap: Evidence from China," Advances in accounting, Elsevier, vol. 31(2), pages 179-187.
  41. Cristina-Ionela Fadur & Daniela Ciotina, 2011. "Is The Future Of Accounting Compatible With The Accounting Of The Future?," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 3(1), pages 55-63, March.
  42. Veerma Puri, 2023. "Corporate governance characteristics, financial characteristics and HR practices disclosures: an Indian scenario," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 231-247, September.
  43. Bogdan Victoria & Platon Judit & Farcas Mariana, 2011. "Intellectual Capital Reporting And Disclosure In The Annual Reports Of Romanian Manufacturing Listed Companies €" Theoretical Framework," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(special), pages 275-283, July.
  44. Emilio Passetti & Andrea Tenucci & Lino Cinquini & Marco Frey, 2008. "Communicating Intellectual Capital: Evidence from Social and Sustainability Reporting," Working Papers 200805, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
  45. Mathuva, David Mutua & Kiweu, Josephat Mboya, 2016. "Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya," Advances in accounting, Elsevier, vol. 35(C), pages 197-206.
  46. Inès Kateb, 2014. "Le Capital Humain Et La Politique De Communication : Une Reduction De L'Asymétrie D'Information Ou Un Processus De Légitimation ?," Post-Print hal-01899517, HAL.
  47. Robert Rieg & Ute Vanini, 2023. "Value relevance of voluntary intellectual capital disclosure: a meta-analysis," Review of Managerial Science, Springer, vol. 17(7), pages 2587-2631, October.
  48. Orens, Raf & Lybaert, Nadine, 2007. "Does the financial analysts' usage of non-financial information influence the analysts' forecast accuracy? Some evidence from the Belgian sell-side financial analyst," The International Journal of Accounting, Elsevier, vol. 42(3), pages 237-271.
  49. FitzPatrick, Mary & Davey, Janet & Muller, Lisa & Davey, Howard, 2013. "Value-creating assets in tourism management: Applying marketing's service-dominant logic in the hotel industry," Tourism Management, Elsevier, vol. 36(C), pages 86-98.
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