Intellectual capital statements: the new guideline

By P. N. Bukh, Jan Mouritsen, Kirsten Flagstad, S. Thorbjørnsen, Mette Rosenkrands Johansen, S. Kotnis, H. Larsen, Christian Nielsen, Isa Jensen Kjærgaard, Lotte Krag and 3 more. 2003

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Intellectual capital disclosure payback (2011, background): “…of proliferation, the confusion as to which framework should be used to best communicate to stakeholders (Sveiby, 2004), and the lack of analytical tools which can be used by stakeholders to make comparisons between different firms’ IC and how IC is developed over time (Mouritsen and Bukh, 2003).”
Lifting the lid on the use of content analysis to investigate intellectual capital disclosures (2007, background): “(Other accounting-related documents that have been studied are IPO prospectuses, e.g. Bukh et al., 2003, presentations to analysts, e.g. Garcı́a-Meca, Parra, Larrán, & Martı́nez, 2005, and analyst reports, e.g. Arvidsson, 2003.)”
Discourses of transparency in the intellectual capital reporting debate: Moving from generic reporting models to management defined information (2009, background): “Reports that communicate how knowledge resources are managed in the firms within a strategic framework (Mouritsen et al. 2003a) and new models for reporting on stakeholder value creation are gradually emerging (GRI 2002, Heemskerk et al. 2003).”