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Intellectual capital and the capital market : a review and synthesis

Abhayawansa, Subhash; Guthrie, James P. - In: Journal of human resource costing & accounting : JHRCA 14 (2010) 3, pp. 196-226

Persistent link: https://www.econbiz.de/10008778691

Importance of intellectual capital information : a study of Australian analyst reports

Abhayawansa, Subhash; Guthrie, James P. - In: Australian accounting review 24 (2014) 1, pp. 66-83

Persistent link: https://www.econbiz.de/10010347891

Drivers and semantic properties of intellectual capital information in sell-side analysts' reports

Abhayawansa, Subhash; Guthrie, James P. - In: Journal of accounting & organizational change 12 (2016) 4, pp. 434-471

Persistent link: https://www.econbiz.de/10011625196

Does intellectual capital disclosure in analysts' reports vary by firm characteristics?

Abhayawansa, Subhash; Guthrie, James P. - In: Advances in accounting : a research annual 35 (2016), pp. 26-38

Persistent link: https://www.econbiz.de/10011713494

Conceptualisation of intellectual capital in analysts’ narratives : a performative view

Abhayawansa, Subhash; Aleksanyan, Mark; Cuganesan, Suresh - In: Accounting, Auditing & Accountability Journal 31 (2018) 3, pp. 950-969

Purpose: The purpose of this paper is to test the performativity of intellectual capital (IC) from the perspective of sell-side analysts, a type of actor who consumes and creates IC information and in whose practice IC information plays a significant role. Design/methodology/approach: The...

Persistent link: https://www.econbiz.de/10012065357

Conceptualisation of Intellectual Capital in Analysts’ Narratives : A Performative View

Abhayawansa, Subhash - 2018

Purpose – This study tests the conjectured performativity of Intellectual Capital (IC) from the perspective of sell-side analysts, a type of actors who consumes and creates IC information and in whose practice IC information plays a significant role.Design/methodology/approach – The...

Persistent link: https://www.econbiz.de/10012919867

Intellectual capital accounting in the age of integrated reporting : a commentary

Abhayawansa, Subhash; Guthrie, James; Bernardi, Cristiana - In: Journal of Intellectual Capital 20 (2019) 1, pp. 2-10

Persistent link: https://www.econbiz.de/10012075427

Intellectual capital accounting in the age of integrated reporting: a commentary

Abhayawansa, Subhash; Guthrie, James; Bernardi, Cristiana - In: Journal of Intellectual Capital (2019)

Persistent link: https://www.econbiz.de/10012075490

Intellectual capital and the capital market: a review and synthesis

Abhayawansa, Subhash; Guthrie, James - In: Journal of human resource costing & accounting : JHRCA 14 (2010) 3, pp. 196-227

Persistent link: https://www.econbiz.de/10008721573

Importance of Intellectual Capital Information: A Study of Australian Analyst Reports

Abhayawansa, Subhash; Guthrie, James - In: Australian Accounting Review 24 (2014) 1, pp. 66-83

type="main" <p>This study explores the types of intellectual capital (IC) information considered important by analysts. It uses content analysis to examine IC information in 64 initiating coverage reports written on Australian listed companies. Results reveal that analysts consider several types of...</p>

Persistent link: https://www.econbiz.de/10011036919