Italian annual intellectual capital disclosure: An empirical analysis

By Saverio Bozzolan, F. Favotto, Federica Ricceri. 2003

623 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3a8d3c16ffb856b96aafede7b748c78745e18522

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. John Dumay
2. Linlin Cai
3. R. Whiting
4. V. Beattie
5. Mohammad Abdolmohammadi
6. S. Thomson
7. Indra Abeysekera
8. Jan Mouritsen

In Strategy and Management

1. John Dumay
2. Linlin Cai
3. R. Whiting
4. Indra Abeysekera
5. James P. Guthrie
6. V. Beattie
7. Jan Mouritsen
8. P. Vergauwen

Citations in the corpus

• A review and critique of content analysis as a methodology for inquiring into IC disclosure (2014, background): “Italian annual intellectual capital disclosure: an empirical analysis Bozzolan et al. (2003) 29.”
• Intellectual capital reporting between a developing and developed nation (2007, neutral): “…published research has used annual reports as source documents to ascertain the status of the IC of firms, both within countries (Abeysekera and Guthrie 2005; Brennan, 2001; Bozzolan, Favotto, and Ricceri, 2003; Guthrie and Petty, 2000) and between countries (Vandemaele, Vergauwen and Smits, 2005).”
• Intangible asset disclosure in the telecommunications industry (2008, background): “Overall, our results support Bozzolan et al. (2006), who call for a further exploration of legal systems’ IDQ effects.”
• Corporate Governance and Disclosures on the Transition to International Financial Reporting Standards (2008, neutral): “Words have no meaning on their own (Bozzolan et al., 2003) while page, column and font sizes vary between companies (Hackston and Milne, 1996).”
• The project of intellectual capital disclosure: researching the research (2005, neutral): “Several authors studying IC disclosure followed suit in Ireland (Brennan, 2001), Italy (Bozzolan et al., 2003), and Sri Lanka (Abeysekera and Guthrie, 2004, 2005).”
• Intellectual Capital Reporting Practices of the Top Australian Firms (2007, methodology): “2 Source of Data: Annual Reports Annual reports of the firms listed in Table 1 were used as the source of raw data for this study, on the model of previous IC reporting studies (e.g., Guthrie et al., 1999; Guthrie and Petty, 2000; Brennan, 2001; April et al. 2003; Bozzolan et al. 2003; Abeysekera an”
• The voluntary reporting of intellectual capital (2006, methodology): “Note: This Modified Intangible Assets Monitor has since been used in pure or derivative form by Guthrie and Petty (2000) and others (see Brennan, 2001; Bozzolan et al., 2003) in conducting research into the reporting of intellectual capital information in annual reports Table I.”
• Intellectual capital disclosure and intangible value drivers: an empirical study (2007, methodology): “Size is an influencing factor in voluntary reporting behaviour, which is demonstrated in social and environmental research (Mitchell et al., 1995) and in ICD ( Bozzolan et al., 2003 ).”
• Intellectual capital disclosure, cost of finance and firm value (2009, background): “By content analysing annual reports, many studies observe that firms respond to users’ request of providing IC information voluntarily (e.g. Guthrie and Petty, 2000; Brennan, 2001; Bozzolan et al., 2003; Abdolmohammadi, 2005; Vandemaele et al., 2005; Cerbioni and Parbonetti, 2007).”
• Lifting the lid on the use of content analysis to investigate intellectual capital disclosures (2007, background): “Bozzolan et al. (2003) circumvent this situation by removing ‘vocational qualifications’ and ‘entrepreneurial spirit’ in favour of a sub-category ‘employees’.”
• Intellectual capital and firm performance in Australia (2011, background): “Traditional accounting disclosures fail to address the shift towards reliance on IC and its components (Bozzolan et al., 2003).”
• The performance of intellectual capital: Mobilising relationships between intellectual and financial capital in a bank (2011, background): “…annual reports from companies in various parts of the world, this research has AAAJ 24,5 624 examined intellectual capital reporting patterns of organisations (e.g. Guthrie and Petty, 2000; Brennan, 2001; Bozzolan et al., 2003; Olsson, 2001; Abeysekera and Guthrie, 2003; Petty and Cuganesan, 2005).”