A review and critique of content analysis as a methodology for inquiring into IC disclosure

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Using content analysis as a research methodology for investigating intellectual capital disclosure : a critique (2015, methodology): “, 1999) and was altered and improved upon by Guthrie and Petty (2000) in what has now become one of the seminal articles on ICD (Dumay and Cai, 2014).”
Intellectual capital disclosure in integrated reporting: an impression management analysis (2015, background): “, 2010; Dumay, 2012) by providing a negative answer to prior calls for research on the role of IR in improving ICD and raising concerns about the quality of the ICD provided in IR (Beattie and Thomson, 2007; Abhayawansa, 2013; Dumay and Cai, 2014).”
Corporate governance and intellectual capital disclosure (2016, methodology): “Thirdly, it combines manual content analysis and reliability checking with an Australasian-focussed computer-based word search (Dumay and Cai, 2014) which provides an increased sample size.”
Public sector knowledge management: a structured literature review (2015, methodology): “Primarily, the structured literature review methodology in this research derives from previous studies (Dumay and Cai, 2014; Dumay, 2014; Guthrie et al., 2012).”
IC and public sector: a structured literature review (2015, background): “The origins of IC research are grounded in the seminal works of practitioners like Sveiby (1997), Edvinsson (1997) and collaborations between academic and practitioners, such as Kaplan and Norton’s (1992) Balanced Scorecard.”