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Intellectual Capital Reporting Practices of the Top Australian Firms

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  • AHMAD SUJAN
  • INDRA ABEYSEKERA

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  • 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.
    • Handle: RePEc:bla:ausact:v:17:y:2007:i:42:p:71-83
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2007.tb00445.x
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    References listed on IDEAS

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    1. Ueng, C. Joe & Kim, Seung H. & Lee, C. Christopher, 2000. "The impact of firm's ownership advantages and economic status of destination country on the wealth effects of international joint ventures," International Review of Financial Analysis, Elsevier, vol. 9(1), pages 67-76, February.
    2. Niamh Brennan & Brenda Connell, 2000. "Intellectual capital : current issues and policy implications," Open Access publications 10197/2916, Research Repository, University College Dublin.
    3. Lev, B & Zarowin, P, 1999. "The boundaries of financial reporting and how to extend them," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 37(2), pages 353-385.
    4. 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.
    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.
    7. Indra Abeysekera, 2006. "Accounting Meets Politics: Theoretical Interpretation of Key Events (1940–2003) of the Accounting Profession in Australia," Australian Accounting Review, CPA Australia, vol. 16(38), pages 66-74, March.
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    Cited by:

    1. 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.
    2. Debidutta Pattnaik & Satish Kumar & Bruce Burton, 2021. "Thirty Years of The Australian Accounting Review: A Bibliometric Analysis," Australian Accounting Review, CPA Australia, vol. 31(2), pages 150-164, June.
    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. 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.
    5. 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.
    6. Passetti, Emilio & Tenucci, Andrea & Cinquini, Lino & Frey, Marco, 2009. "Intellectual capital communication: evidence from social and sustainability reporting," MPRA Paper 16589, University Library of Munich, Germany.
    7. Ahmed Eltweri & Wa’el Al-karaki & Yuan Zhai & Khadijah Abdullah & Alessio Faccia, 2024. "UK Hydrogen Roadmap: Financial and Strategic Insights into Oil and Gas Industry’s Transition," Sustainability, MDPI, vol. 17(1), pages 1-31, December.
    8. Niaz Mohammad & Md. Joynal Abedin & Asif Rahman, 2017. "Sustainability of Banking Sectors in Bangladesh: A Study Based on Emerging Role of Corporate Governance, Corporate Social Responsibility and Intellectual Capital Disclosure," Accounting and Finance Research, Sciedu Press, vol. 6(4), pages 164-164, Novebmer.
    9. 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.

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