Business and financial reporting, challenges from the new economy
By Wayne S. Upton. 2001
209 citations recorded by the source corpus.
View Paper: https://www.semanticscholar.org/paper/283827ac41addb0bbec4020e88953d322a112825
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Citations in the corpus
- Intellectual capital disclosure, cost of finance and firm value (2009, background): “financial analysts) therefore increasingly demand firms to voluntarily disclose their intellectual resources to be able to judge firm’s performance and value (Eccles et al., 2001; Upton, 2001).”
- The relevance of intellectual capital disclosure: A paradox? (2003, background): “…as an integral part of firms’ value-creating processes (Cumby and Conrod, 2001; Sullivan, 2000) and several reports (e.g. Eustace, 2001; FASB, 2001; Upton, 2001) and researchers (e.g. Eccles et al., 2001; Lev, 2000) have argued that the demand for external communication of IC is increasing as…”
- Discourses of transparency in the intellectual capital reporting debate: Moving from generic reporting models to management defined information (2009, background): “…reporting are generally connected with a growing frustration with traditional financial reports as expressed e.g. in the ‘Jenkins report’ (AICPA 1994), by Upton (2001), Eustace (2000) and in the work of the former commissioner of the Securities and Exchange Commission, Steven Wallman (1995, 1996).”
- Constructing a definition for intangibles using the resource based view of the firm (2007, background): “Non-physical Without physical substance (Epstein and Mirza, 2005; Upton, 2001; Brooking, 1998; Sveiby, 1997; Lev, 2001; MERITUM, 2002) Non-financial Non-financial (Epstein and Mirza, 2005; Blair and Wallman, 2001; Upton, 2001; Lev, 2001); non-monetary (MERITUM, 2002) Outside financial statements Not”
- Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward (2011, methodology): “…of intellectual capital information longside more conventional narratives, scoreboards of company specific indicators and any relevant harder numbers, all of hich are conceived of as a subset of a twenty first century Business Reporting paradigm (AICPA, 1994; ICAEW, 2003; ICAS, 999; Upton, 2001).”