Intellectual capital disclosure (ICD): A comparison of Italy and the UK
By Saverio Bozzolan, Philip O'Regan, Federica Ricceri. 2006
172 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/45b0f36fdc8ed9a983dc5428d7ebeee27d51613b
How researchers see this paper
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In Accounting
- G. Melloni
- John Dumay
- Linlin Cai
- R. Whiting
- James Woodcock
- V. Beattie
- J–L W. Mitchell Van der Zahn
- Alexander Hoffmann
In Strategy and Management
- G. Melloni
- Linlin Cai
- John Dumay
- R. Whiting
- James Woodcock
- V. Beattie
- J–L W. Mitchell Van der Zahn
- Alexander Hoffmann
Citations in the corpus
- Determinants of intellectual capital disclosure in prospectuses of initial public offerings (2008, background): “, 2002) with some more recent work undertaking comparative analysis across international boundaries (Bozzolan et al., 2006; Vergauwen and van Alem, 2005). Only a few studies have considered intellectual capital disclosure in IPO prospectuses (Guo et al., 2004; Bukh et al., 2005a). Bukh (2003: 51–52)”
- Value Creation and Business Models: Refocusing the Intellectual Capital Debate (2013, methodology): “While the means of reporting in these company experiments comprises narratives, visuals and numbers, Mouritsen, Larsen & Bukh (2001) note that narratives permit the mechanisms of value creation to be accounted for more freely than numbers.”
- Firm characteristics and intellectual capital disclosure by Australian companies (2011, background): “) and moved towards investigating firm-specific factors that could explain why companies voluntarily disclose IC ( Bozzolan et al. , 2006”
- Intangible asset disclosure in the telecommunications industry (2008, methodology): “, 2003), log of turnover (Bozzolan et al., 2006), market capitalization (Naser et al.”
- Using content analysis as a research methodology for investigating intellectual capital disclosure : a critique (2015, methodology): “Typically, these articles use an ICD index to count ICD incidences rather than count the number of specific words, sentences or paragraphs, which is often justified by referring to previous research (Bozzolan et al., 2006).”
- Intellectual capital disclosure in integrated reporting: an impression management analysis (2015, result): “The results also show that reports typically contain little quantitative information, in line with previous ICD literature highlighting that ICD has a predominantly narrative nature (e.g. Guthrie and Petty, 2000; Bozzolan et al., 2006; Cinquini et al., 2012; Husin et al., 2012).”