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Cited by

• 2011Disclosure of non‐financial information in the annual report167 cited
• 2010Web‐Based Non‐Financial Disclosure and Cost of Finance145 cited
• 2011The accounting treatment of intangibles – A critical review of the literature138 cited
• 2014Visual rhetoric and the case of intellectual capital124 cited
• 2008Discourses of transparency in the intellectual capital reporting debate: Moving from generic reporting models to management defined information115 cited
• 2008Intangible asset disclosure in the telecommunications industry101 cited
• 2008Intellectual capital disclosure: high‐tech versus traditional sector companies99 cited
• 2017Corporate attributes affecting sustainability reporting: an Indian perspective98 cited
• 2009Disclosure of GAAP line items in earnings announcements96 cited
• 2020Does intellectual capital disclosure affect the cost of equity capital? An empirical analysis in the integrated reporting context93 cited
• 2006The valuation relevance of non‐financial information84 cited
• 2007Corporate Compliance with Non-Mandatory Statements of Best Practice: The Case of the ASB Statement on Interim Reports76 cited
• 2017Exploring voluntary external disclosure of intellectual capital in listed companies69 cited