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Bridging the gap between disclosure and use of intellectual capital information
16 references·16 citing·34 second hopsampled
Bridging the gap between disclosure and use of intellectual capital information (2005)Bridging the gap between disclosure and u…The explanatory factors of intellectual capital disclosure to financial analysts (2005)The explanatory factors of in…Corporate Disclosure Policy and the Informativeness of Stock Prices (2002)Corporate Disclosure Policy a…Intangibles: Management, Measurement, and Reporting (2001)Intangibles: Management, Meas…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Intellectual capital: Australian annual reporting practices (2000)Intellectual capital: Austral…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…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure (1998)Bridging the Information Gap:…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…Improving the Corporate Disclosure Process (1995)Improving the Corporate Discl…Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…Information Disclosure Strategy (1992)Information Disclosure Strate…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Disclosure in the Corporate Annual Reports of Swedish Companies (1989)Disclosure in the Corporate A…Does intellectual capital disclosure affect the cost of equity capital? An empirical analysis in the integrated reporting context (2020)Does intellectual capital dis…Forward-looking intellectual capital disclosure in IPOs (2017)Forward-looking intellectual …Exploring voluntary external disclosure of intellectual capital in listed companies (2017)Exploring voluntary external …Corporate disclosure of human capital via LinkedIn and ownership structure (2017)Corporate disclosure of human…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…IC disclosures in IPO prospectuses: evidence from Malaysia (2012)IC disclosures in IPO prospec…What constitutes a business model: the perception of financial analysts (2011)What constitutes a business m…Voluntary disclosures of intellectual capital (2011)Voluntary disclosures of inte…A methodology for investigating intellectual capital information in analyst reports (2011)A methodology for investigati…Intellectual capital and the capital market: a review and synthesis (2010)Intellectual capital and the …Intangible resources in performance measurement systems of the hotel industry (2010)Intangible resources in perfo…Determinants of sell‐side financial analysts’ use of non‐financial information (2010)Determinants of sell‐side fin…Perceptions of Human Capital Measures: From Corporate Executives and Investors (2009)Perceptions of Human Capital …Human capital disclosures and management practices (2008)Human capital disclosures and…An explanation of human capital disclosure from the resource‐based perspective (2008)An explanation of human capit…Coefficient Alpha and the Internal Structure of Tests (1951)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)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Positive Accounting Theory (1985)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Evolving sustainably: a longitudinal study of corporate sustainable development (2004)What drives corporate social performance? The role of nation-level institutions (2012)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)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)Limited-dependent and qualitative variables in econometrics (1983)Illiquidity and stock returns: cross-section and time-series effects (2002)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Content Analysis: An Introduction to its Methodology. (1984)A critical review of knowledge management as a management tool (2000)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Intellectual capital and financial returns of companies (2007)Intellectual capital disclosure and corporate governance structure in UK firms (2008)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)How does financial reporting quality relate to investment efficiency? (2009)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)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets3,059 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2001Intangibles: Management, Measurement, and Reporting1,832 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
  • 2000Intellectual capital: Australian annual reporting practices833 cited
  • 1989Disclosure in the Corporate Annual Reports of Swedish Companies742 cited
  • 2002Corporate Disclosure Policy and the Informativeness of Stock Prices398 cited
  • 1992Information Disclosure Strategy396 cited
  • 1998Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure362 cited
  • 1995Improving the Corporate Disclosure Process

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

289 cited
  • 2005The explanatory factors of intellectual capital disclosure to financial analysts265 cited
  • Cited by

    • 2012IC disclosures in IPO prospectuses: evidence from Malaysia94 cited
    • 2020Does intellectual capital disclosure affect the cost of equity capital? An empirical analysis in the integrated reporting context93 cited
    • 2011Voluntary disclosures of intellectual capital90 cited
    • 2008An explanation of human capital disclosure from the resource‐based perspective90 cited
    • 2010Determinants of sell‐side financial analysts’ use of non‐financial information71 cited
    • 2017Forward-looking intellectual capital disclosure in IPOs71 cited
    • 2017Exploring voluntary external disclosure of intellectual capital in listed companies69 cited
    • 2010Intellectual capital and the capital market: a review and synthesis68 cited
    • 2011A methodology for investigating intellectual capital information in analyst reports67 cited
    • 2010Intangible resources in performance measurement systems of the hotel industry62 cited
    • 2009Perceptions of Human Capital Measures: From Corporate Executives and Investors62 cited
    • 2008Human capital disclosures and management practices58 cited
    • 2011What constitutes a business model: the perception of financial analysts55 cited
    • 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