Intellectual capital disclosure in The Netherlands, Sweden and the UK: A longitudinal and comparative study

By S. Vandemaele, P. Vergauwen, A. Smits. 2005

192 citations recorded by the source corpus.

Subfields: Electronic, Optical and Magnetic Materials, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5a377079454d42b788156560644c2bdb7bbb5b5a

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Electronic, Optical and Magnetic Materials

1. Richard Pike
2. R. Haniffa
3. Nadine Lybaert
4. Jing Li
5. Raf Orens

In Strategy and Management

1. Jing Li
2. Richard Pike
3. R. Haniffa
4. Nadine Lybaert
5. Alexander Hoffmann
6. Sandra Thomas
7. Torsten J. Gerpott
8. Walter Aerts

Citations in the corpus

• Intangible asset disclosure in the telecommunications industry (2008, background): “Several earlier studies identified effects of home region or legal system differences on IDQ (Meek et al., 1995; Zarzeski, 1996; Arvidsson, 2003; Hope, 2003; Vandemaele et al., 2005; Vergauwen and van Alem, 2005).”
• Intellectual capital disclosure and corporate governance structure in UK firms (2008, result): “The relational-structuralhuman ranking for word count (38%, 34% and 28% of total intellectual capital respectively) is consistent with findings from prior intellectual capital disclosure studies (e.g. Guthrie and Petty, 2000; Bozzolan et al., 2003; Goh and Lim, 2004; Vandemaele et al., 2005), demons”
• 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).”