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Voluntary disclosures of intellectual capital

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References

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2001Reporting intellectual capital in annual reports: evidence from Ireland

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505 cited

2006The voluntary reporting of intellectual capital485 cited

Cited by

2016Measuring intellectual capital performance of Indian banks83 cited
2015Business model disclosure in the Strategic Report72 cited
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2017Competitiveness and disclosure of intellectual capital: an empirical research in Portuguese banks59 cited
2018Intellectual capital disclosure: evidence from UK accounting firms59 cited
2016Relational capital disclosure, corporate reporting and company performance55 cited
2014Corporate reporting of intellectual capital: evidence from the Bangladeshi pharmaceutical sector49 cited
2016Intellectual capital disclosure by Chinese and Indian information technology companies49 cited
2022Corporate social responsibility spending and earnings management: The moderating effect of ownership structure48 cited
2012Measurement of corporate social performance: an Indian perspective47 cited
2017Content analysis within intangible assets disclosure: a structured literature review47 cited
2012Intellectual capital: Concepts, components and indicators: A literature review46 cited
2012Intellectual capital disclosures by Indian and Australian information technology companies44 cited
2018The major determinants of influencing the operating performance from the perspective of intellectual capital: Evidence on CPA industry44 cited
2017Determinants of intellectual capital disclosure: evidence from India40 cited