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Financial statement informativeness and intellectual capital disclosure
16 references·1 citing·34 second hop
Financial statement informativeness and intellectual capital disclosure (2015)Financial statement informativeness and i…Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Voluntary Disclosure, Earning…The economic implications of corporate financial reporting (2005)The economic implications of …Using content analysis as a research method to inquire into intellectual capital reporting (2004)Using content analysis as a r…A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes (2004)A methodology for analysing a…Intangibles: Management, Measurement, and Reporting (2001)Intangibles: Management, Meas…Information Asymmetry, R&D, and Insider Gains (2000)Information Asymmetry, R&D, a…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Exploring the reliability of social and environmental disclosures content analysis (1999)Exploring the reliability of …Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…Some determinants of social and environmental disclosures in New Zealand companies (1996)Some determinants of social a…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Information quality and discretionary disclosure (1990)Information quality and discr…Content Analysis: An Introduction to its Methodology. (1984)Content Analysis: An Introduc…Managerial ability and intellectual capital disclosure (2021)Managerial ability and intell…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Determinants of corporate social responsibility disclosure: An application of stakeholder theory (1992)Corporate social and environmental reporting (1995)The relation between environmental performance and environmental disclosure: a research note (2002)The impact of culture and governance on corporate social reporting (2005)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Continuous Auctions and Insider Trading (1985)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Intellectual capital and new product development performance: The mediating role of organizational learning capability (2008)Board Diversity and Corporate Social Responsibility: Empirical Evidence from France (2020)The Pollution Premium (2020)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Stakeholder influence capacity and the variability of financial returns to corporate social responsibility (2007)Location, control and innovation in knowledge-intensive industries (2008)Knowledge Management in Theory and Practice (2013)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Costs of Equity and Earnings Attributes (2004)Qualitative content analysis in nursing research: concepts, procedures and measures to achieve trustworthiness (2003)Three Approaches to Qualitative Content Analysis (2005)The qualitative content analysis process (2008)
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References

  • 1984Content Analysis: An Introduction to its Methodology.24,312 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1996Some determinants of social and environmental disclosures in New Zealand companies2,166 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 2001Intangibles: Management, Measurement, and Reporting1,832 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2000Information Asymmetry, R&D, and Insider Gains1,528 cited
  • 1999Exploring the reliability of social and environmental disclosures content analysis1,425 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 2004Using content analysis as a research method to inquire into intellectual capital reporting1,252 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 cited
  • 2004A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes

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1,025 cited
  • 1990Information quality and discretionary disclosure784 cited
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    • 2021Managerial ability and intellectual capital disclosure32 cited