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Intellectual capital statements on their way to the stock exchange
16 references·5 citing·35 second hop
Intellectual capital statements on their way to the stock exchange (2006)Intellectual capital statements on their …Disclosure of information on intellectual capital in Danish IPO prospectuses (2005)Disclosure of information on …Competitive Costs of Disclosure by Biotech IPOs (2004)Competitive Costs of Disclosu…The Effect of Information Complexity on Analysts' Use of That Information (2003)The Effect of Information Com…Corporate Disclosure Policy and the Informativeness of Stock Prices (2002)Corporate Disclosure Policy a…Intellectual capital and the ‘capable firm’: narrating, visualising and numbering for managing knowledge (2001)Intellectual capital and the …Constructing intellectual capital statements (2001)Constructing intellectual cap…Analyst Coverage and Intangible Assets (2001)Analyst Coverage and Intangib…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…The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets (1997)The New Organizational Wealth…Intellectual Capital: Navigating the New Business Landscape (1997)Intellectual Capital: Navigat…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…Increasing returns and the new world of business. (1996)Increasing returns and the ne…The fall and rise of intellectual capital accounting: new prospects from the Big Data revolution (2018)The fall and rise of intellec…Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices (2018)Integrated reporting in actio…Intellectual capital disclosure commitment: myth or reality? (2012)Intellectual capital disclosu…The nature and extent of voluntary intellectual capital disclosures by Australian and UK biotechnology companies (2010)The nature and extent of volu…Has financial statement information become less relevant? Longitudinal evidence from Denmark (2008)Has financial statement infor…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)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Capital markets research in accounting (2001)Valuing Customers (2004)Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)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)Specification Tests in Econometrics (1978)Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Benefits of Financial Statement Comparability (2011)Intellectual capital: an exploratory study that develops measures and models (1998)Tacit knowledge and the economic geography of context, or The undefinable tacitness of being (there) (2002)Knowledge Management Enablers, Processes, and Organizational Performance: An Integrative View and Empirical Examination (2003)Intellectual capital literature review (2000)Intellectual capital and traditional measures of corporate performance (2003)Defining Strategic Communication (2007)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)Knowledge Transfer in International Acquisitions (1999)The knowledge toolbox: (1999)Beyond Engagement and Participation: User and Community Coproduction of Public Services (2007)Dynamic capabilities and strategic management (1997)Corporate social responsibility and access to finance (2013)
this work references cited by second hop

References

  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets3,059 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 2000Information Asymmetry, R&D, and Insider Gains1,528 cited
  • 1997Intellectual Capital: Navigating the New Business Landscape1,327 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 1996Increasing returns and the new world of business.1,181 cited
  • 2001Analyst Coverage and Intangible Assets1,078 cited
  • 2001Intellectual capital and the ‘capable firm’: narrating, visualising and numbering for managing knowledge596 cited
  • 2005Disclosure of information on intellectual capital in Danish IPO prospectuses446 cited
  • 2002Corporate Disclosure Policy and the Informativeness of Stock Prices398 cited
  • 2003The Effect of Information Complexity on Analysts' Use of That Information377 cited
  • 2004Competitive Costs of Disclosure by Biotech IPOs

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349 cited
  • 2001Constructing intellectual capital statements309 cited
  • Cited by

    • 2010The nature and extent of voluntary intellectual capital disclosures by Australian and UK biotechnology companies61 cited
    • 2012Intellectual capital disclosure commitment: myth or reality?59 cited
    • 2018Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices47 cited
    • 2018The fall and rise of intellectual capital accounting: new prospects from the Big Data revolution45 cited
    • 2008Has financial statement information become less relevant? Longitudinal evidence from Denmark34 cited