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Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis
16 references·2 citing·45 second hop
Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis (2018)Disclosure of Intellectual Capital Compon…Does Integrated Reporting Matter to the Capital Market? (2017)Does Integrated Reporting Mat…Integrated reporting: A structured literature review (2016)Integrated reporting: A struc…The International Integrated Reporting Council: A story of failure (2014)The International Integrated …Integrated Reporting: Insights, gaps and an agenda for future research (2014)Integrated Reporting: Insight…Reflections and projections: A decade of Intellectual Capital Accounting Research (2012)Reflections and projections: …Market Interest in Nonfinancial Information (2011)Market Interest in Nonfinanci…Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach (2011)Determinants of Traditional S…Social, environmental and sustainability reporting and organisational value creation? (2006)Social, environmental and sus…A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes (2004)A methodology for analysing a…Intellectual capital: Australian annual reporting practices (2000)Intellectual capital: Austral…Intellectual capital: an exploratory study that develops measures and models (1998)Intellectual capital: an expl…The Intangible Assets Monitor (1997)The Intangible Assets MonitorMeasuring your company's intellectual performance (1997)Measuring your company's inte…The use of disclosure indices in accounting research: A review article (1991)The use of disclosure indices…Basic Content Analysis (1990)Basic Content AnalysisVoluntary Corporate Disclosure by Swedish Companies (1989)Voluntary Corporate Disclosur…Intellectual capital and human dynamic capabilities in decarbonization processes for net-zero business models: an in-depth examination through a systematic literature review (2024)Intellectual capital and huma…Implementing integrated reporting to disclose intellectual capital in health organisations: a case study (2020)Implementing integrated repor…The Balanced Scorecard (1998)Cannibals with forks: the triple bottom line of 21st century business (1999)Introduction (2002)Corporate social responsibility research in accounting (2015)The economic consequences associated with integrated report quality: Capital market and real effects (2017)Content Analysis: An Introduction to its Methodology. 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(1983)The fifth discipline, the art and practice of the learning organization (1991)Intellectual capital and business performance in Malaysian industries (2000)Assessing knowledge assets: a review of the models used to measure intellectual capital (2001)Evaluation of Structural Equation Models Using the Partial Least Squares (PLS) Approach (2009)The balanced scorecard : measures that drive performance (1992)Integrated Reporting Quality: An Empirical Analysis (2018)Intellectual capital and sustainable development: a systematic literature review (2020)A resource‐based view of the firm (1984)Absorptive Capacity: A New Perspective on Learning and Innovation (1990)The Knowledge-Creating Company (1995)Intellectual capital performance of commercial banks in Malaysia (2005)Clarifying the Effect of Intellectual Capital on Performance: The Mediating Role of Dynamic Capability (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)Intellectual capital: current issues and policy implications (2000)Nexus between green intellectual capital and green human resource management (2019)The Consequences of Mandatory Corporate Sustainability Reporting (2019)
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References

  • 1990Basic Content Analysis7,746 cited
  • 1998Intellectual capital: an exploratory study that develops measures and models3,274 cited
  • 2004A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes1,025 cited
  • 2014Integrated Reporting: Insights, gaps and an agenda for future research863 cited
  • 1997Measuring your company's intellectual performance849 cited
  • 2000Intellectual capital: Australian annual reporting practices833 cited
  • 2016Integrated reporting: A structured literature review783 cited
  • 2014The International Integrated Reporting Council: A story of failure760 cited
  • 1991The use of disclosure indices in accounting research: A review article721 cited
  • 1997The Intangible Assets Monitor708 cited
  • 2012Reflections and projections: A decade of Intellectual Capital Accounting Research698 cited
  • 2006Social, environmental and sustainability reporting and organisational value creation?692 cited
  • 1989Voluntary Corporate Disclosure by Swedish Companies631 cited
  • 2011Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach583 cited
  • 2011

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Market Interest in Nonfinancial Information
525 cited
  • 2017Does Integrated Reporting Matter to the Capital Market?502 cited
  • Cited by

    • 2020Implementing integrated reporting to disclose intellectual capital in health organisations: a case study33 cited
    • 2024Intellectual capital and human dynamic capabilities in decarbonization processes for net-zero business models: an in-depth examination through a systematic literature review32 cited