Intellectual capital and the capital market - organisation and competence

By John L. Holland. 2003

130 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3aad052a5399bf2d36070138255a29499ecdadc2

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. M. Tayles
2. Saudah Sofian
3. R. Roslender
4. Leire Alcaniz
5. D. Cahill
6. Fernando Gómez‐Bezares
7. Richard Pike
8. Monika Kansal

In Finance

1. Richard Pike
2. Nadine Lybaert
3. Mahesh Chandra Joshi
4. Walter Aerts
5. Raf Orens

In Strategy and Management

1. M. Tayles
2. Richard Pike
3. Saudah Sofian
4. R. Roslender
5. Leire Alcaniz
6. D. Cahill
7. Fernando Gómez‐Bezares
8. Monika Kansal

Citations in the corpus

• Intellectual capital, management accounting practices and corporate performance : perceptions of managers (2007, background): “, 2001) and this is in part being met by intellectual capital information provided through private channels such as presentations to analysts (Holland, 2003; Garcia-Meca et al., 2005).”
• Human capital measures, strategy, and performance: HR managers' perceptions (2008, unknown): “…in the financial accounts according to accounting norms, in order to provide additional information to improve financial investors' ability to make their investment decisions (see, for example, Burgman and Roos, 2007; Ghosh and Wu, 2007; Holland, 2003; Saenz, 2005; Stolowy and Jeny- Cazavan, 2001).”
• Intellectual capital disclosure, cost of finance and firm value (2009, background): “The transition towards knowledge-based economies increases the role of IC resources in the value creation process of firms (Holland, 2003).”
• The effect of audit committee characteristics on intellectual capital disclosure (2012, unknown): “This creates greater information asymmetry about IC information (Aboody & Lev, 2000; Holland, 2003) and opportunities for increased moral hazard, adverse selection and other opportunistic behaviour by managers (Aboody & Lev, 2000).”
• Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward (2011, background): “This may be particularly so in the context of how investments in human capital impacts on the operation of a business (Holland, 2002; Holland & Johanson, 2003).”
• Intellectual capital and financial performance: an evaluation of the Australian financial sector (2013, background): “The reluctance of accounting generally to engage with measuring IC, is likely to influence negatively the effectiveness of investment decisions and the value of financial reports in the knowledge economy (Cahill and Myers, 2000; Holland, 2003; Bukh, 2003; Bukh et al., 2005).”