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Reporting intangible assets: Voluntary disclosure practices of top emerging market companies
16 references·16 citing·44 second hopsampled
Reporting intangible assets: Voluntary disclosure practices of top emerging market companies (2011)Reporting intangible assets: Voluntary di…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…The impact of culture and governance on corporate social reporting (2005)The impact of culture and gov…Intangibles: Management, Measurement, and Reporting (2001)Intangibles: Management, Meas…Intangibles: Management, Measurement, and Reporting (2001)Intangibles: Management, Meas…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …STRATEGY IN EMERGING ECONOMIES. (2000)STRATEGY IN EMERGING ECONOMIE…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…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…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…Some determinants of social and environmental disclosures in New Zealand companies (1996)Some determinants of social a…Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…Corporate social and environmental reporting (1995)Corporate social and environm…Separation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Do CEOs’ and board directors’ environmental governance experience, corporations’ age and financial performance influence adoption of green management practices? A study of energy-intensive industries in Malaysia (2024)Do CEOs’ and board directors’…The Assessment of Internal Indicators on The Balanced Scorecard Measures of Sustainability (2022)The Assessment of Internal In…An Empirical Framework for Assessing the Balanced Scorecard Impact on Sustainable Development in Healthcare Performance Measurement (2022)An Empirical Framework for As…Gender diversity and online intellectual capital disclosure: Evidence from Italian‐listed firms (2021)Gender diversity and online i…Does corporate investment efficiency affect corporate disclosure practices? (2020)Does corporate investment eff…Corporate choice of providers of voluntary carbon assurance (2020)Corporate choice of providers…Stakeholders pressure, SMEs characteristics and environmental management in Ghana (2019)Stakeholders pressure, SMEs c…IAS-38 disclosure compliance and corporate governance: evidence from an emerging market (2019)IAS-38 disclosure compliance …Gender and Climate Change Disclosure: An Interdimensional Policy Approach (2019)Gender and Climate Change Dis…Corporate ownership concentration and financial reporting quality (2019)Corporate ownership concentra…An International Study of Determinants of Voluntary Carbon Assurance (2018)An International Study of Det…Intellectual capital disclosures in an emerging economy: status and trends (2017)Intellectual capital disclosu…Content analysis within intangible assets disclosure: a structured literature review (2017)Content analysis within intan…Company specific determinants of greenhouse gases disclosures (2014)Company specific determinants…Biopharmaceutical and chemical firms’ R&D disclosure, and cost of equity: The impact of the regulatory regime (2014)Biopharmaceutical and chemica…Theoretical Framework for Corporate Disclosure Research (2013)Theoretical Framework for Cor…Sociological Paradigms and Organizational Analysis. 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this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 2000STRATEGY IN EMERGING ECONOMIES.3,835 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1995Corporate social and environmental reporting3,320 cited
  • 1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets3,059 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1996Some determinants of social and environmental disclosures in New Zealand companies2,166 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2005The impact of culture and governance on corporate social reporting2,031 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 2001Intangibles: Management, Measurement, and Reporting1,832 cited
  • 2001Intangibles: Management, Measurement, and Reporting1,482 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • Cited by

    • 2018An International Study of Determinants of Voluntary Carbon Assurance95 cited
    • 2014Company specific determinants of greenhouse gases disclosures88 cited
    • 2020Corporate choice of providers of voluntary carbon assurance60 cited
    • 2021Gender diversity and online intellectual capital disclosure: Evidence from Italian‐listed firms49 cited
    • 2017Content analysis within intangible assets disclosure: a structured literature review47 cited
    • 2019Gender and Climate Change Disclosure: An Interdimensional Policy Approach44 cited
    • 2017Intellectual capital disclosures in an emerging economy: status and trends44 cited
    • 2022The Assessment of Internal Indicators on The Balanced Scorecard Measures of Sustainability38 cited
    • 2019Corporate ownership concentration and financial reporting quality35 cited
    • 2020Does corporate investment efficiency affect corporate disclosure practices?33 cited
    • 2014Biopharmaceutical and chemical firms’ R&D disclosure, and cost of equity: The impact of the regulatory regime33 cited
    • 2019Stakeholders pressure, SMEs characteristics and environmental management in Ghana31 cited
    • 2013Theoretical Framework for Corporate Disclosure Research27 cited
    • 2019IAS-38 disclosure compliance and corporate governance: evidence from an emerging market27 cited
    • 2024Do CEOs’ and board directors’ environmental governance experience, corporations’ age and financial performance influence adoption of green management practices? A study of energy-intensive industries in Malaysia25 cited
    • 2022An Empirical Framework for Assessing the Balanced Scorecard Impact on Sustainable Development in Healthcare Performance Measurement21 cited