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Intellectual capital reporting in a South Asian country: evidence from Bangladesh
16 references·16 citing·32 second hopsampled
Intellectual capital reporting in a South Asian country: evidence from Bangladesh (2011)Intellectual capital reporting in a South…Liquidity Risk and Expected Stock Returns (2003)Liquidity Risk and Expected S…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Assessing knowledge assets: a review of the models used to measure intellectual capital (2001)Assessing knowledge assets: a…Intellectual capital literature review (2000)Intellectual capital literatu…Exploring the reliability of social and environmental disclosures content analysis (1999)Exploring the reliability of …Social Capital, Intellectual Capital, and the Organizational Advantage (1998)Social Capital, Intellectual …Intellectual capital: The new wealth of organizations (1998)Intellectual capital: The new…The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets (1997)The New Organizational Wealth…Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower (1997)Intellectual Capital: Realizi…Intellectual Capital: Navigating the New Business Landscape (1997)Intellectual Capital: Navigat…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …The theory and practice of econometrics (1986)The theory and practice of ec…Positive Accounting Theory (1985)Positive Accounting TheoryContent Analysis: An Introduction to its Methodology. (1984)Content Analysis: An Introduc…Job Market Signaling (1973)Job Market SignalingThe Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…The impact of environmental, social and governance (ESG) reporting on corporate profitability: evidence from Thailand (2024)The impact of environmental, …Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive (2022)Non-financial reporting in Sp…Sustainability disclosures in emerging economies: Evidence from human capital disclosures on listed banks' websites in Bangladesh (2021)Sustainability disclosures in…What determines forward-looking information disclosure in Bangladesh? (2020)What determines forward-looki…The influence of corporate governance characteristics on human capital disclosure: the moderating role of managerial ownership (2020)The influence of corporate go…ICD corporate communication and its determinants: evidence from Italian listed companies’ websites (2020)ICD corporate communication a…Intellectual Capital Disclosure and Its Determinants: Empirical Evidence from Listed Pharmaceutical and Chemical Industry of Bangladesh (2019)Intellectual Capital Disclosu…Examining the intellectual capital web reporting by Spanish universities (2019)Examining the intellectual ca…Digital transparency and public accountability in Spanish universities in online media (2019)Digital transparency and publ…Intellectual capital reporting practices in an Islamic bank: A case study (2018)Intellectual capital reportin…Content analysis within intangible assets disclosure: a structured literature review (2017)Content analysis within intan…The main topics of research on disclosures of intangible assets: a critical review (2016)The main topics of research o…Corporate governance and intellectual capital disclosure. An empirical analysis of the Italian listed companies (2016)Corporate governance and inte…Información de los recursos intangibles ocultos: ¿memorias de sostenibilidad o informe anual? (2015)Información de los recursos i…Corporate reporting of intellectual capital: evidence from the Bangladeshi pharmaceutical sector (2014)Corporate reporting of intell…Intellectual capital disclosures by Indian and Australian information technology companies (2012)Intellectual capital disclosu…The Strength of Weak Ties (1973)Firm Resources and Sustained Competitive Advantage (1991)Knowledge Management: An Organizational Capabilities Perspective (2001)Absorptive Capacity: A Review, Reconceptualization, and Extension (2002)Social Capital: Prospects for a New Concept (2002)Firm resources and sustained competitive advantage (2004)Common risk factors in the returns on stocks and bonds (1993)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Illiquidity and stock returns: cross-section and time-series effects (2002)Market Liquidity and Funding Liquidity (2008)A five-factor asset pricing model (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)A Knowledge Accessing Theory of Strategic Alliances (2003)Asset pricing and the bid-ask spread (1986)The Effect of National Culture on the Choice of Entry Mode (1988)Consistent Covariance Matrix Estimation with Spatially Dependent Panel Data (1998)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)Signaling Theory: A Review and Assessment (2010)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)The Evolution of Cooperation (1981)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)Intellectual capital: an exploratory study that develops measures and models (1998)Bridging Epistemologies: The Generative Dance Between Organizational Knowledge and Organizational Knowing (1999)Neoliberalism, higher education and the knowledge economy: from the free market to knowledge capitalism (2005)
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References

  • 1984Content Analysis: An Introduction to its Methodology.24,312 cited
  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 1973Job Market Signaling16,329 cited
  • 1998Social Capital, Intellectual Capital, and the Organizational Advantage13,741 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Liquidity Risk and Expected Stock Returns5,362 cited
  • 1986The theory and practice of econometrics4,342 cited
  • 1998Intellectual capital: The new wealth of organizations3,751 cited
  • 1997Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower3,070 cited
  • 1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets3,059 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2001Assessing knowledge assets: a review of the models used to measure intellectual capital1,684 cited
  • 1999Exploring the reliability of social and environmental disclosures content analysis1,425 cited
  • 2000Intellectual capital literature review

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1,329 cited
  • 1997Intellectual Capital: Navigating the New Business Landscape1,327 cited
  • Cited by

    • 2020The influence of corporate governance characteristics on human capital disclosure: the moderating role of managerial ownership59 cited
    • 2016The main topics of research on disclosures of intangible assets: a critical review55 cited
    • 2019Digital transparency and public accountability in Spanish universities in online media55 cited
    • 2014Corporate reporting of intellectual capital: evidence from the Bangladeshi pharmaceutical sector49 cited
    • 2017Content analysis within intangible assets disclosure: a structured literature review47 cited
    • 2019Examining the intellectual capital web reporting by Spanish universities47 cited
    • 2012Intellectual capital disclosures by Indian and Australian information technology companies44 cited
    • 2020ICD corporate communication and its determinants: evidence from Italian listed companies’ websites38 cited
    • 2024The impact of environmental, social and governance (ESG) reporting on corporate profitability: evidence from Thailand37 cited
    • 2021Sustainability disclosures in emerging economies: Evidence from human capital disclosures on listed banks' websites in Bangladesh36 cited
    • 2018Intellectual capital reporting practices in an Islamic bank: A case study33 cited
    • 2019Intellectual Capital Disclosure and Its Determinants: Empirical Evidence from Listed Pharmaceutical and Chemical Industry of Bangladesh31 cited
    • 2022Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive30 cited
    • 2016Corporate governance and intellectual capital disclosure. An empirical analysis of the Italian listed companies29 cited
    • 2015Información de los recursos intangibles ocultos: ¿memorias de sostenibilidad o informe anual?28 cited
    • 2020What determines forward-looking information disclosure in Bangladesh?26 cited