The impact of voluntary disclosure on cost of equity capital estimates in a temporal setting

By Gerhard Kristandl, Nick Bontis. 2007

131 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/578bcfc771e074e1cb9ef05af8879852217aea6a

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. Anis Maaloul
4. S. Arvidsson
5. Tamer Shahwan
6. Daniel Zéghal
7. Z¨¦lia Serrasqueiro
8. Filipe Sardo

In Finance

1. Linlin Cai
2. Anis Maaloul
3. S. Arvidsson
4. John Dumay
5. Tamer Shahwan
6. Daniel Zéghal

In Strategy and Management

1. Linlin Cai
2. John Dumay
3. Anis Maaloul
4. S. Arvidsson
5. Tamer Shahwan
6. Daniel Zéghal
7. Maria Chiara Demartini
8. Valentina Beretta

Citations in the corpus

• Using content analysis as a research methodology for investigating intellectual capital disclosure : a critique (2015, methodology): “, 2006; Abeysekera, 2010, 2011), two use Cronbach’s α (Kristandl and Bontis, 2007; Orens et al., 2009) and one uses James et al.”
• Disclosure of non‐financial information in the annual report (2011, background): “This inability is argued to increase information asymmetry and, thus, cause an impairment of the efficient allocation of resources on the stock market ( Kristandl and Bontis, 2007”
• The effect of audit committee characteristics on intellectual capital disclosure (2012, unknown): “Consistent with this, Kristandl and Bontis (2007) and Mangena, Pike, and Li (2010) show that firms engaging in greater IC disclosure have a lower cost of capital.”
• Analysing value added as an indicator of intellectual capital and its consequences on company performance (2010, background): “Other studies were interested rather in the practices of IC reporting in companies’ annual reports (Williams, 2001; Abdolmohammadi, 2005; Kristandl and Bontis, 2007).”
• The effects of corporate governance on financial performance and financial distress: evidence from Egypt (2015, methodology): “Following previous studies of scoring indices (Cooke, 1989; Botosan, 1997; Patel and Dallas, 2002; Kristandl and Bontis, 2007; Shahwan and Hassan, 2013; Kamel and Shahwan, 2014), the unweighted CGI has been adopted to measure the extent of CG practices by Egyptian-listed firms.”
• Intellectual capital and performance within the banking sector of Luxembourg and Belgium (2013, unknown): “However, this phenomenon has global appeal as evidenced in studies within Mexico (Trevinyo-Rodriguez and Bontis, 2007), Portugal (Cabrita et al., 2007; Cabrita and Bontis, 2008), Ireland (O’Regan et al., 2001, 2005), Germany (Kristandl and Bontis, 2007), Australia (Bontis and Girardi, 2000), Malaysi”
• The accounting treatment of intangibles – A critical review of the literature (2011, background): “Relational assets concern the resources arising from the external relationships of the company with customers, suppliers and other partners (Kristandl and Bontis, 2007; MERITUM, 2002; OECD, 2006b).”