Lifting the lid on the use of content analysis to investigate intellectual capital disclosures

By V. Beattie, S. Thomson. 2007

500 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5a3537ada5f83bf3b19b30e804375c340bc244bf

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In Accounting

1. R. Whiting
2. John Dumay
3. Linlin Cai
4. G. Melloni
5. James Woodcock
6. Claire Marston
7. Mustafa Elkasih Abdulkarim
8. Petros Vourvachis

In Strategy and Management

1. Linlin Cai
2. R. Whiting
3. John Dumay
4. G. Melloni
5. James Woodcock
6. Jing Li
7. Richard Pike
8. Claire Marston

Citations in the corpus

• Intellectual capital disclosure and corporate governance structure in UK firms (2008, methodology): “Measurement of dependent variables Beattie and Thomson (2007) argue that many of the content analysis research methods adopted in prior studies for intellectual capital disclosure measurement lack transparency, specificity, uniformity and rigour, and that these deficiencies may give rise to misleadi”
• Content analysis in social and environmental reporting research: trends and challenges (2015, background): “85), and is further stressed by Beattie and Thomson (2007), “the use of content analysis either demands, or at a minimum implies strongly, that the categories of analysis are derived by reference to shared meanings and that the data collection and analysis must be replicable”.”
• The association between intellectual capital and financial performance in the Islamic banking industry (2019, background): “Garcia-Meca (2005), Beattie and Thomson (2007), Holland (2010) and Chen et al. (2014) link IC with competitive advantage and a primary source of sustainable competitive advantage in banking (Chen et al., 2014).”
• Discharging not-for-profit accountability: UK charities and public discourse (2012, methodology): “Content analysis, which codifies qualitative information into previously determined categories to understand the patterns of information presented (Beattie and Thomson, 2007), was employed.”
• The effect of audit committee characteristics on intellectual capital disclosure (2012, unknown): “This raises questions about reliability of the scores in that they may only reflect that person’s conception of reality (Gray et al., 1995), rather than any potential objective reality that exists in relation to IC disclosure (Beattie & Thomson, 2007).”
• Are CSR disclosures relevant for investors? Empirical evidence from Germany (2016, unknown): “…Tagesson et al. , 2009), alternative communication formats (such as visual images; Davison, 2008) nor differences in font size, boldness, or color and alternative locations in the annual report that could be used to stress the importance of the item being disclosed (Beattie and Thomson, 2007).”
• Firm characteristics and intellectual capital disclosure by Australian companies (2011, background): “The three categories can be further divided into a number of sub-categories ( Beattie and Thomson, 2007”
• The contents of assurance statements for sustainability reports and information asymmetry (2017, methodology): “Following Beattie and Thomson (2007), we use a word group as the unit of coding.”
• A review and critique of content analysis as a methodology for inquiring into IC disclosure (2014, background): “If this is the case, why have so many researchers ignored this and the findings of Bontis (2003) and Abeysekera and Guthrie (2005), and continue to use annual reports as their data source?”
• Interrogating accountability: An illustration of the use of Leximancer software for qualitative data analysis (2010, background): “In essence this constitutes what Beattie and Thomson (2007)”
• Disclosure Measurement in the Empirical Accounting Literature - A Review Article (2010, methodology): “In addition, using words or key words in isolation of the meaning of the whole sentence either electronically or manually does not provide a sound unit of analysis (Milne and Adler, 1999; Beattie and Thomson, 2007) and can yield misleading results.”
• Intellectual capital disclosure in integrated reporting: an impression management analysis (2015, background): “Methodologically, researchers investigate ICD mostly by using content analyses (Dumay and Cai, 2014), and most studies quantify ICD, with modest attention dedicated to analyses of its linguistic attributes (Beattie and Thomson, 2007).”