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The explanatory factors of intellectual capital disclosure to financial analysts

16 references·16 citing·29 second hopsampled

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References

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1983Discretionary disclosure3,477 cited
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1998Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction1,609 cited
1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
2001

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A study of the relationship between corporate governance structures and the extent of voluntary disclosure

1,167 cited

2001Social disclosure, financial disclosure and the cost of equity capital835 cited

Cited by

2011Towards a comprehensive theoretical framework for voluntary IC disclosure265 cited
2007Intellectual capital, management accounting practices and corporate performance251 cited
2009Determinants of intellectual capital disclosure: evidence from Australia245 cited
2010Corporate Governance and Intellectual Capital Disclosure237 cited
2014A review and critique of content analysis as a methodology for inquiring into IC disclosure213 cited
2019Does board gender diversity influence voluntary disclosure of intellectual capital in initial public offering prospectuses? Evidence from China201 cited
2010Intellectual capital disclosure in Chinese (mainland) companies163 cited
2007The use of intellectual capital information in investment decisions147 cited
2015Using content analysis as a research methodology for investigating intellectual capital disclosure143 cited
2020The role of board of directors in intellectual capital disclosure after the advent of integrated reporting138 cited
2005Assessing the quality of disclosure on intangibles in the Spanish capital market133 cited
2010Intellectual capital reporting in sustainability reports119 cited
2011Intellectual capital disclosure payback119 cited
2017Do Managerial Practices Matter in Innovation and Firm Performance Relations? New Evidence from the UK119 cited
2019Intellectual capital and the firm: evolution and research trends116 cited
2011Reporting intangible assets: Voluntary disclosure practices of top emerging market companies102 cited