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Reporting intellectual capital in annual reports: evidence from Ireland

Author

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  • Niamh Brennan

Abstract

Keywords: Information, Capital, Disclosure

Suggested Citation

  • 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.
    • Handle: RePEc:eme:aaajpp:09513570110403443
    DOI: 10.1108/09513570110403443
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    Citations

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    Cited by:

    1. 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.
    2. 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.
    3. 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.
    4. 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.

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