Fund management, intellectual capital, intangibles and private disclosure

By John L. Holland. 2006

151 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/1261c7a5ed777be6fd79f96aad9f9acebaa191bb

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In Accounting

1. Richard Pike
2. Jing Li
3. S. Abhayawansa
4. I. Martínez
5. Emma García‐Meca
6. R. Haniffa
7. Z¨¦lia Serrasqueiro
8. I. Parra

In Finance

1. S. Abhayawansa
2. I. Martínez
3. Emma García‐Meca
4. Richard Pike
5. R. Haniffa
6. Z¨¦lia Serrasqueiro
7. Jing Li
8. Filipe Sardo

Citations in the corpus

• The explanatory factors of intellectual capital disclosure to financial analysts (2005, background): “In general, information providers and users agree that financial information is not enough on which to base a reliable valuation of a company, mainly because it is dominated by financial performance output data indicating little about value creation (Holland, 2002).”
• Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting (2021, background): “In company valuation processes adopted by fund managers, qualitative nonfinancial information plays an important role in building a coherent narrative of the company (IIRC & Kirkshhoff, 2020; Holland, 2006).”
• Intellectual capital disclosure and corporate governance structure in UK firms (2008, methodology): “4 This is particularly relevant to intellectual capital disclosure because fund managers have access to such information via private communication channels (Holland, 2006b).”
• A European empirical study of the relationship between firms’ intellectual capital, financial performance and market value (2017, background): “The specificities of IC investments may lead to adverse selection, moral hazard and an opportunistic behavior of managers (Holland, 2006; Aboody and Lev, 2000).”
• The effect of audit committee characteristics on intellectual capital disclosure (2012, unknown): “…have called for firms to enhance the disclosure of IC information (see e.g. FASB, 2001; Beattie, McInnes, & Fearnley, 2004), which reduces investors’ uncertainty about future prospects and facilitates a more precise valuation of the company (Barth et al., 2001; Bukh, 2003; Holland, 2003; 2006).”