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Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value”
16 references·16 citing·39 second hopsampled
Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value” (2008)Voluntary disclosure of intellectual capi…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…Strategy Maps: Converting Intangible Assets into Tangible Outcomes (2003)Strategy Maps: Converting Int…Intellectual capital and traditional measures of corporate performance (2003)Intellectual capital and trad…Intangibles: Management, Measurement, and Reporting (2001)Intangibles: Management, Meas…Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?* (2000)Voluntary Disclosure and Equi…Intellectual capital: Australian annual reporting practices (2000)Intellectual capital: Austral…Intellectual capital literature review (2000)Intellectual capital literatu…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Exploring the reliability of social and environmental disclosures content analysis (1999)Exploring the reliability of …The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets (1997)The New Organizational Wealth…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Accounting and accountability : changes and challenges in corporate social and environmental reporting (1996)Accounting and accountability…Accounting and Accountability (1995)Accounting and AccountabilityA Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)A Stakeholder Framework for A…Content Analysis: An Introduction to its Methodology. (1984)Content Analysis: An Introduc…Exploring the firm and country determinants of the voluntary adoption of integrated reporting (2019)Exploring the firm and countr…Measuring the intellectual capital of Italian listed companies (2017)Measuring the intellectual ca…Intellectual capital disclosure and corporate market value: does board diversity matter? (2017)Intellectual capital disclosu…Voluntary reporting of intellectual capital (2015)Voluntary reporting of intell…Using content analysis as a research methodology for investigating intellectual capital disclosure (2015)Using content analysis as a r…The role of audit committee attributes in intellectual capital disclosures (2015)The role of audit committee a…Intellectual capital reporting: a longitudinal study of New Zealand companies (2013)Intellectual capital reportin…A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia (2013)A longitudinal examination of…Factors influencing intellectual capital disclosure by Portuguese companies (2012)Factors influencing intellect…Determinants of intellectual capital reporting (2012)Determinants of intellectual …Voluntary disclosures of intellectual capital (2011)Voluntary disclosures of inte…Firm characteristics and intellectual capital disclosure by Australian companies (2011)Firm characteristics and inte…Effects of intellectual capital information disclosed in annual reports on market capitalization (2011)Effects of intellectual capit…Intellectual capital disclosure in Chinese (mainland) companies (2010)Intellectual capital disclosu…Importance and contribution of intangible assets: SME managers' perceptions (2010)Importance and contribution o…A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978–2008 (2009)A longitudinal examination of…Competing for the Future (1994)The Knowledge-Creating Company (1995)The Knowledge-Creating Company (1998)Integrated reporting: A structured literature review (2016)On the shoulders of giants: undertaking a structured literature review in accounting (2016)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)A Coefficient of Agreement for Nominal Scales (1960)Corporate social and environmental reporting (1995)An examination of corporate reporting, environmental management practices and firm performance (2006)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)A Three-Dimensional Conceptual Model of Corporate Performance (1979)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Corporate Social and Financial Performance: A Meta-Analysis (2003)The Social Responsibility of Business Is to Increase Its Profits (2007)Strategic management a stakeholder approach (2010)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)Corporate Communication and Impression Management – New Perspectives Why Companies Engage in Corporate Social Reporting (2000)Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis (2000)The effect of corporate governance on sustainability disclosure (2010)Stakeholder influence capacity and the variability of financial returns to corporate social responsibility (2007)Location, control and innovation in knowledge-intensive industries (2008)Knowledge Management in Theory and Practice (2013)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)Spiritual leadership and army transformation: Theory, measurement, and establishing a baseline (2005)Business Models: Origin, Development and Future Research Perspectives (2015)Qualitative content analysis in nursing research: concepts, procedures and measures to achieve trustworthiness (2003)Three Approaches to Qualitative Content Analysis (2005)The qualitative content analysis process (2008)
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References

  • 1984Content Analysis: An Introduction to its Methodology.24,312 cited
  • 1995A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance7,851 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets3,059 cited
  • 2003Strategy Maps: Converting Intangible Assets into Tangible Outcomes2,049 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2001Intangibles: Management, Measurement, and Reporting1,832 cited
  • 1999Exploring the reliability of social and environmental disclosures content analysis1,425 cited
  • 2000Intellectual capital literature review1,329 cited
  • 1996Accounting and accountability : changes and challenges in corporate social and environmental reporting1,253 cited
  • 2004Using content analysis as a research method to inquire into intellectual capital reporting1,252 cited
  • 2003Intellectual capital and traditional measures of corporate performance1,112 cited
  • 2005An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance1,109 cited
  • 2000Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?*

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897 cited
  • 2000Intellectual capital: Australian annual reporting practices833 cited
  • 1995Accounting and Accountability724 cited
  • Cited by

    • 2010Intellectual capital disclosure in Chinese (mainland) companies163 cited
    • 2009A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978–2008157 cited
    • 2019Exploring the firm and country determinants of the voluntary adoption of integrated reporting148 cited
    • 2015Using content analysis as a research methodology for investigating intellectual capital disclosure143 cited
    • 2010Importance and contribution of intangible assets: SME managers' perceptions133 cited
    • 2011Firm characteristics and intellectual capital disclosure by Australian companies128 cited
    • 2013A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia111 cited
    • 2015The role of audit committee attributes in intellectual capital disclosures97 cited
    • 2011Effects of intellectual capital information disclosed in annual reports on market capitalization93 cited
    • 2017Measuring the intellectual capital of Italian listed companies91 cited
    • 2011Voluntary disclosures of intellectual capital90 cited
    • 2012Factors influencing intellectual capital disclosure by Portuguese companies84 cited
    • 2015Voluntary reporting of intellectual capital81 cited
    • 2017Intellectual capital disclosure and corporate market value: does board diversity matter?73 cited
    • 2013Intellectual capital reporting: a longitudinal study of New Zealand companies69 cited
    • 2012Determinants of intellectual capital reporting68 cited