Assessing the quality of disclosure on intangibles in the Spanish capital market

By Emma García‐Meca, I. Martínez. 2005

132 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/147184d5c00b01c6707a9de5c5a519072095e565

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. Gabriele Sampagnaro
2. C. Porzio
3. Antonio Meles
4. Richard Pike
5. R. Haniffa
6. Jing Li
7. Vincenzo Verdoliva
8. K. Hussainey

In Strategy and Management

1. Jing Li
2. Richard Pike
3. Gabriele Sampagnaro
4. C. Porzio
5. Antonio Meles
6. R. Haniffa
7. Vincenzo Verdoliva
8. K. Hussainey

Citations in the corpus

• The impact of the intellectual capital efficiency on commercial banks performance: Evidence from the US (2016, background): “…view, Mavridis (2005) states that IC is “an intangible asset with the potential to create value for the enterprise and the society itself”; similarly, Martinez and Garcia-Meca (2005) argue that IC is “the knowledge, information, intellectual property and experience that can be put to use to create…”
• The effect of audit committee characteristics on intellectual capital disclosure (2012, unknown): “The finding adds to the literature on profitability effect on IC disclosure (e.g. García-Meca & Martínez, 2005; Cerbioni & Parbonetti, 2007).”
• Intellectual capital disclosure and corporate governance structure in UK firms (2008, background): “These include arguments based on legitimacy and stakeholders (Abeysekera and Guthrie, 2005), signalling (Garcia-Meca and Martinez, 2005), media agenda setting (Sujan and Abeysekera, 2007), agency (Patelli and Prencipe, 2007), and information asymmetry (Amir and Lev, 1996).”