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A third dimension to understanding voluntary disclosures

Prince, John Ben; Dwivedi, Neeraj - In: Journal of business strategy 34 (2013) 4, pp. 48-54

Persistent link: https://www.econbiz.de/10009790124

An exploratory study on the usefulness of intellectual capital information

Ousama, Abdulrahman Anam; Fatima, Abdul Hamid; … - In: International Journal of Accounting and Finance 3 (2011) 2, pp. 177-192

Intellectual capital (IC) is considered as the intangible resources that help in value creation of the company. IC consists of three categories: internal capital (INC), external capital (EXC) and human capital (HUC). This paper aims to examine the academics' perception of the usefulness of IC...

Persistent link: https://www.econbiz.de/10010670179

Intellectual Capital Disclosures in India

Joshi, Mahesh; Ubha, Dharminder Singh; Sidhu, Jasvinder - In: Global Business Review 12 (2011) 1, pp. 37-49

This study examines the annual reports of the top 20 information technology companies listed on the Bombay Stock Exchange with a view to evaluate the prevailing practices of recording and reporting of intellectual capital. The content analysis of the annual reports makes it amply clear that...

Persistent link: https://www.econbiz.de/10010773841

Do corporate governance mechanisms influence environmental reporting practices? : evidence from an emerging country

Yusoff, Haslinda; Darus, Faizahs; Rahman, Sharifah Aminah Ab - In: International journal of business governance & ethics : … 10 (2015) 1, pp. 76-96

Persistent link: https://www.econbiz.de/10011487738

Risk disclosures in the annual reports of firms in Ghana

Appiagyei, Kwadjo; Agyenim-Boateng, Cletus; Onumah, … - In: International journal of management practice : IJMP 9 (2016) 2, pp. 142-158

Persistent link: https://www.econbiz.de/10011591824

Social media visibility and intellectual capital disclosure : an empirical analysis in the basketball clubs

L'Abate, Vitiana; Raimo, Nicola; Rubino, Michele; … - In: Measuring business excellence 28 (2024) 1, pp. 52-68

Persistent link: https://www.econbiz.de/10014497234

Comparing intellectual capital disclosure among the Greek listed companies : does sector and capitalisation matter?

Nerantzidis, Michail - In: International journal of learning and intellectual … 12 (2015) 2, pp. 146-169

Persistent link: https://www.econbiz.de/10011487682

Capital market pressures and the format of intellectual capital disclosure in intellectual capital intensive firms

Li, Jing; Mangena, Musa - In: Journal of applied accounting research 15 (2014) 3, pp. 339-354

Persistent link: https://www.econbiz.de/10010430554

Tone at top in integrated reporting : the role of non-financial performance

Beretta, Valentina; De Martini, Maria Chiara; Trucco, Sara - In: Non-financial disclosure and integrated reporting : …, (pp. 147-174). 2020

Persistent link: https://www.econbiz.de/10012217228

Value-Relevance of Intangibles and Intellectual Capital Disclosure on Market-to-Book Value Ratio : A Longitudinal Multilevel Regression of German DAX Firms

Rieg, Robert - 2017

Despite the importance of intellectual capital (IC), accounting standards are conservative concerning the capitalization of IC as assets. Thus, intangible-intensive firms disclose additional IC information, e.g. in their annual reports. The market-to-book value (MBV) ratio is regarded as an...

Persistent link: https://www.econbiz.de/10012964564