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The use of intellectual capital information in investment decisions: An empirical study using analyst reports

Listed author(s):
  • Garcia-Meca, Emma
  • Martinez, Isabel
Registered author(s):

    No abstract is available for this item.

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    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(06)00105-1
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    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 42 (2007)
    Issue (Month): 1 ()
    Pages: 57-81

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    Handle: RePEc:eee:accoun:v:42:y:2007:i:1:p:57-81
    Contact details of provider: Web page: http://www.elsevier.com/locate/inca/620179

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    1. Begoña Giner Inchausti, 1997. "The influence of company characteristics and accounting regulation on information disclosed by Spanish firms," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 45-68, May.
    2. Emma Garcia-meca & Isabel Parra & Manuel Larran & Isabel Martinez, 2005. "The explanatory factors of intellectual capital disclosure to financial analysts," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 63-94.
    3. Eli Amir & Baruch Lev & Theodore Sougiannis, 2003. "Do financial analysts get intangibles?," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 635-659.
    4. Bouwman, Marinus J. & Frishkoff, Patricia A. & Frishkoff, Paul, 1987. "How do financial analysts make decisions? A process model of the investment screening decision," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 1-29, January.
    5. Luzi Hail, 2002. "The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 741-773.
    6. Jaggi, Bikki & Low, Pek Yee, 2000. "Impact of Culture, Market Forces, and Legal System on Financial Disclosures," The International Journal of Accounting, Elsevier, vol. 35(4), pages 495-519, 010.
    7. Frankel, Richard & Kothari, S.P. & Weber, Joseph, 2006. "Determinants of the informativeness of analyst research," Journal of Accounting and Economics, Elsevier, vol. 41(1-2), pages 29-54, April.
    8. Bosworth, Derek & Rogers, Mark, 2001. "Market Value, R&D and Intellectual Property: An Empirical Analysis of Large Australian Firms," The Economic Record, The Economic Society of Australia, vol. 77(239), pages 323-337, December.
    9. Michaely, Roni & Womack, Kent L, 1999. "Conflict of Interest and the Credibility of Underwriter Analyst Recommendations," Review of Financial Studies, Society for Financial Studies, vol. 12(4), pages 653-686.
    10. Mark T. Bradshaw & Scott A. Richardson & Richard G. Sloan, 2001. "Do Analysts and Auditors Use Information in Accruals?," Journal of Accounting Research, Wiley Blackwell, vol. 39(1), pages 45-74, 06.
    11. Williams, S. Mitchell, 1999. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory," The International Journal of Accounting, Elsevier, vol. 34(2), pages 209-238, 06.
    12. Orie E. Barron, 2002. "High-Technology Intangibles and Analysts' Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 40(2), pages 289-312, 05.
    13. Richard Barker, 1999. "The role of dividends in valuation models used by analysts and fund managers," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 195-218.
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