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Intellectual capital reporting: a longitudinal study of New Zealand companies
16 references·8 citing·37 second hop
Intellectual capital reporting: a longitudinal study of New Zealand companies (2013)Intellectual capital reporting: a longitu…The impact of intellectual capital on firms' market value and financial performance (2011)The impact of intellectual ca…Disclosure of non‐financial information in the annual report (2011)Disclosure of non‐financial i…Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value” (2008)Voluntary disclosure of intel…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?Content Analysis in Accounting Research: the Practical Challenges (2007)Content Analysis in Accountin…The voluntary reporting of intellectual capital (2006)The voluntary reporting of in…An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance (2005)An empirical investigation of…Using content analysis as a research method to inquire into intellectual capital reporting (2004)Using content analysis as a r…An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka (2003)An empirical investigation of…Reporting on intellectual capital (2001)Reporting on intellectual cap…Reporting intellectual capital in annual reports: evidence from Ireland (2001)Reporting intellectual capita…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Exploring the reliability of social and environmental disclosures content analysis (1999)Exploring the reliability of …The new organizational wealth (1997)The new organizational wealthSome determinants of social and environmental disclosures in New Zealand companies (1996)Some determinants of social a…Content Analysis: An Introduction to its Methodology. (1984)Content Analysis: An Introduc…Talent management and sustainable performance in travel agents: do green intellectual capital and green servant leadership matter? (2023)Talent management and sustain…Clarifying the impact of corporate governance and intellectual capital on financial performance: A longitudinal study of Deutsche Bank (1957–2019) (2022)Clarifying the impact of corp…The influence of integrated reporting and internationalisation on intellectual capital disclosures (2018)The influence of integrated r…Corporate disclosure of human capital via LinkedIn and ownership structure (2017)Corporate disclosure of human…Content analysis within intangible assets disclosure: a structured literature review (2017)Content analysis within intan…The main topics of research on disclosures of intangible assets: a critical review (2016)The main topics of research o…Relational capital disclosure, corporate reporting and company performance (2016)Relational capital disclosure…Does intellectual capital disclosure in analysts' reports vary by firm characteristics? (2016)Does intellectual capital dis…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)Have Financial Statements Lost Their Relevance? (1999)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Coefficient of Agreement for Nominal Scales (1960)Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis (2000)An examination of corporate reporting, environmental management practices and firm performance (2006)Outside directors and CEO turnover (1988)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets (1997)The qualitative content analysis process (2008)Conducting content‐analysis based literature reviews in supply chain management (2012)Qualitative Content Analysis (2014)Intellectual Capital (1997)Intellectual capital: Australian annual reporting practices (2000)Content analysis of social, environmental reporting: what is new? (2006)Lifting the lid on the use of content analysis to investigate intellectual capital disclosures (2007)The knowledge-creating company: How Japanese companies create the dynamics of innovation (1996)The Knowledge-creating company: How Japanese companies create the dynamics of innovation (1997)Intellectual capital: an exploratory study that develops measures and models (1998)Intellectual capital and firm performance in Australia (2011)Intellectual capital and financial performance: A study of the Turkish Banking Sector (2016)ESG and corporate financial performance: the mediating role of green innovation: UK common law versus Germany civil law (2021)Firm Resources and Sustained Competitive Advantage (1991)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower (1997)Analysing value added as an indicator of intellectual capital and its consequences on company performance (2010)Qualitative content analysis in nursing research: concepts, procedures and measures to achieve trustworthiness (2003)Three Approaches to Qualitative Content Analysis (2005)Reviewing the knowledge management literature: towards a taxonomy (2003)The International Integrated Reporting Framework: Key Issues and Future Research Opportunities (2014)
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References

  • 1984Content Analysis: An Introduction to its Methodology.24,312 cited
  • 2008Do Managers Withhold Bad News?2,191 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
  • 1999Exploring the reliability of social and environmental disclosures content analysis1,425 cited
  • 2004Using content analysis as a research method to inquire into intellectual capital reporting1,252 cited
  • 2005An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance1,109 cited
  • 2011The impact of intellectual capital on firms' market value and financial performance635 cited
  • 1997The new organizational wealth570 cited
  • 2001Reporting intellectual capital in annual reports: evidence from Ireland505 cited
  • 2006The voluntary reporting of intellectual capital485 cited
  • 2003An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka453 cited
  • 2001Reporting on intellectual capital220 cited
  • 2008Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value”191 cited
  • 2011

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Disclosure of non‐financial information in the annual report
167 cited
  • 2007Content Analysis in Accounting Research: the Practical Challenges166 cited
  • Cited by

    • 2016The main topics of research on disclosures of intangible assets: a critical review55 cited
    • 2016Relational capital disclosure, corporate reporting and company performance55 cited
    • 2017Corporate disclosure of human capital via LinkedIn and ownership structure55 cited
    • 2018The influence of integrated reporting and internationalisation on intellectual capital disclosures51 cited
    • 2016Does intellectual capital disclosure in analysts' reports vary by firm characteristics?50 cited
    • 2022Clarifying the impact of corporate governance and intellectual capital on financial performance: A longitudinal study of Deutsche Bank (1957–2019)49 cited
    • 2017Content analysis within intangible assets disclosure: a structured literature review47 cited
    • 2023Talent management and sustainable performance in travel agents: do green intellectual capital and green servant leadership matter?39 cited