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Cited by

• 2007Constructing a definition for intangibles using the resource based view of the firm266 cited
• 2005The explanatory factors of intellectual capital disclosure to financial analysts265 cited
• 2007Intellectual capital, management accounting practices and corporate performance251 cited
• 2003The Reputation Index:236 cited
• 2003Corporate Nonfinancial Disclosure Practices and Financial Analyst Forecast Ability Across Three European Countries230 cited
• 2003The relevance of intellectual capital disclosure: a paradox?219 cited
• 2003Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog205 cited
• 2011Disclosure of non‐financial information in the annual report167 cited
• 2003The Value Relevance of Network Advantages: The Case of E–Commerce Firms163 cited
• 2005The failure of accounting research to improve accounting practice: a problem of theory and lack of communication158 cited
• 2011The accounting treatment of intangibles – A critical review of the literature138 cited
• 2010Importance and contribution of intangible assets: SME managers' perceptions133 cited
• 2004Moving the financial accounting research front forward: the UK contribution125 cited