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Voluntary Disclosure of Intellectual Capital by Hong Kong Companies: Examining Size, Industry and Growth Effects Over Time

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  • RICHARD PETTY
  • SURESH CUGANESAN

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  • 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.
    • Handle: RePEc:bla:ausact:v:15:y:2005:i:36:p:40-50
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2005.tb00291.x
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    References listed on IDEAS

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    1. Cooper, David J. & Sherer, Michael J., 1984. "The value of corporate accounting reports: Arguments for a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 207-232, October.
    2. Lang, M & Lundholm, R, 1993. "Cross-Sectional Determinants Of Analyst Ratings Of Corporate Disclosures," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 31(2), pages 246-271.
    3. Niamh Brennan & Brenda Connell, 2000. "Intellectual capital : current issues and policy implications," Open Access publications 10197/2916, Research Repository, University College Dublin.
    4. David Aboody & Baruch Lev, 2000. "Information Asymmetry, R&D, and Insider Gains," Journal of Finance, American Finance Association, vol. 55(6), pages 2747-2766, December.
    5. Niamh Brennan, 2001. "Reporting intellectual capital in annual reports: evidence from Ireland," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 14(4), pages 423-436, October.
    6. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
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    Cited by:

    1. Mohammad Ahsan Uddin & Mir Misnad Sultana, 2024. "Does Corporate Governance Affect Intellectual Capital Disclosure Practices?," International Journal of Science and Business, IJSAB International, vol. 41(1), pages 34-55.
    2. 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.
    3. Subhash Abhayawansa & James Guthrie, 2014. "Importance of Intellectual Capital Information: A Study of Australian Analyst Reports," Australian Accounting Review, CPA Australia, vol. 24(1), pages 66-83, March.
    4. Ienciu Nicoleta Maria, 2012. "A Longitudinal Analysis Of Intellectual Capital," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 938-943, July.
    5. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    6. 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.
    7. Abhayawansa, Subhash & Guthrie, James, 2016. "Does intellectual capital disclosure in analysts' reports vary by firm characteristics?," Advances in accounting, Elsevier, vol. 35(C), pages 26-38.
    8. Toni Heryana & Sugeng Wahyudi & Wisnu Mawardi, 2020. "The Mediating Effect of Intellectual Capital Disclosure Between Firm Characteristics and Firm Value: Empirical Evidence From Indonesian Company With Non-recursive Model Analysis," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 14-25, April.
    9. Vijaya Murthy & Jan Mouritsen, 2011. "The performance of intellectual capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(5), pages 622-646, June.
    10. 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.
    11. repec:ehu:cuader:30015 is not listed on IDEAS
    12. 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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