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References

1997The balanced scorecard: Translating strategy into action8,199 cited
1994Putting the Service-Profit Chain to Work3,732 cited
1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets3,059 cited
2001Intangibles: Management, Measurement, and Reporting1,832 cited
2001The strategy-focused organization1,544 cited
2010The Service Profit Chain1,034 cited
1997The Intangible Assets Monitor708 cited
2001Intellectual capital and the ‘capable firm’: narrating, visualising and numbering for managing knowledge596 cited
2004Accounting for Intangibles: A Literature Review410 cited
2001Constructing intellectual capital statements309 cited
1995Improving the Corporate Disclosure Process289 cited
2003The relevance of intellectual capital disclosure: a paradox?219 cited
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2001Measuring to understand intangible performance drivers180 cited
2003Intellectual capital statements: the new guideline180 cited
2001Business and financial reporting, challenges from the new economy

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179 cited

Cited by

2005Firm ownership structure and intellectual capital disclosures79 cited
2015Business model disclosure in the Strategic Report72 cited
2003Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences?70 cited
2017Intellectual capital and profitability in an emerging insurance market69 cited
2011A methodology for investigating intellectual capital information in analyst reports67 cited
2006Intellectual capital statements on their way to the stock exchange64 cited
2003Intangibles and the transparent enterprise: new strands of knowledge64 cited
2013A review of guidelines and frameworks on external reporting of intellectual capital60 cited
2010An empirical investigation and users' perceptions on intellectual capital reporting in banks60 cited
2013A theoretical framework for assessing managing and indexing the intellectual capital55 cited
2006The Japanese Government's intellectual capital reporting guideline51 cited
2009Intellectual capital disclosures in Japanese IPO prospectuses51 cited
2009Intangible liabilities: beyond models of intellectual assets48 cited
2012A study of relations between intellectual capital components, market value and finance performance44 cited
2017Moving from irrelevant intellectual capital (IC) reporting to value-relevant IC disclosures42 cited
2008Intellectual capital: a user's perspective42 cited