Intellectual capital disclosure in integrated reporting: an impression management analysis

By G. Melloni. 2015

182 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/10184e53c897741c506bff0ae05ec62f13dec236

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. John Dumay
2. Patrick Velte
3. Martin Stawinoga
4. James P. Guthrie
5. Cristiana Bernardi
6. Mohammad Abdolmohammadi
7. G. Melloni
8. R. Whiting

In Strategy and Management

1. John Dumay
2. James P. Guthrie
3. Patrick Velte
4. Martin Stawinoga
5. Cristiana Bernardi
6. Matteo La Torre
7. Linlin Cai
8. G. Melloni

Citations in the corpus

• Integrated reporting: The current state of empirical research, limitations and future research implications (2016, background): “In this context, according to Melloni (2015), optimistic phrasing of the intellectual capital disclosed in IR has a positive impact on organizational performance, size and intangibles.”
• Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective (2017, background): “…early evidence of integrated reports in practice, by assessing the quality of the information they provide, as well as the impacts of IR on corporate reporting needs and external users (e.g. Eccles et al., 2015; Melloni, 2015; Setia et al., 2015; Stent and Dowler, 2015; Veltri and Silvestri, 2015).”
• Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports (2017, unknown): “Overall, there is a lack of studies on the quality of the disclosure produced in IR with a few exceptions (Melloni, 2015; Melloni, Stacchezzini, & Lai, 2015; Stacchezzini, Melloni, & Lai, 2016).”