Citation map · Study

SZodixStudyAcademic Library

Dashboard Shelves Open access My library Inbox Notes Write Learn Alerts

More

Ask your library Notifications Quick cite Review

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Intellectual capital disclosure (ICD)

16 references·16 citing·35 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1984Content Analysis: An Introduction to its Methodology.24,312 cited
1997Legal Determinants of External Finance9,776 cited
2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
1985Positive Accounting Theory5,837 cited
1997Disclosure level and the cost of equity capital.3,577 cited
1983Discretionary disclosure3,477 cited
2000The effect of international institutional factors on properties of accounting earnings3,198 cited
1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
2001Capital markets research in accounting2,575 cited
2001Essays on disclosure2,478 cited
2001Financial accounting information and corporate governance2,296 cited
1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
1985Disclosure of Nonproprietary Information1,923 cited
1999Have Financial Statements Lost Their Relevance?1,917 cited
1999

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*

1,882 cited

Cited by

2009A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978–2008157 cited
2015Using content analysis as a research methodology for investigating intellectual capital disclosure143 cited
2020The role of board of directors in intellectual capital disclosure after the advent of integrated reporting138 cited
2011Firm characteristics and intellectual capital disclosure by Australian companies128 cited
2019Accounting for modern slavery: an analysis of Australian listed company disclosures127 cited
2012Value-creating assets in tourism management: Applying marketing's service-dominant logic in the hotel industry125 cited
2008Intangible asset disclosure in the telecommunications industry101 cited
2013The impact of intellectual capital disclosure on cost of equity capital: A case of French firms100 cited
2019Intellectual capital in Indonesia: dynamic panel approach99 cited
2017The Term ‘Non-financial Information’ – A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting91 cited
2017Structure of intellectual capital – an international comparison88 cited
2012Factors influencing intellectual capital disclosure by Portuguese companies84 cited
2012Intellectual capital disclosures by South African companies: A longitudinal investigation74 cited
2010Human capital, value creation and disclosure74 cited
2012Determinants of intellectual capital reporting68 cited
2013Drivers of innovation capital disclosure in intellectual capital statements: Evidence from Europe62 cited