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...