Corporate reporting of intellectual capital: Evidence from UK companies
By Ludmila Striukova, Jeffrey Unerman, James P. Guthrie. 2008
311 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/5bb3f94d95b69b0fde8854e4e631f645fec1c902
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Mustafa Elkasih Abdulkarim
- Roberta Costa
- Nadine Lybaert
- Armando Calabrese
- Helmi Hammami
- Francesco Rosati
- Walter Aerts
- G. Melloni
In Strategy and Management
- Mustafa Elkasih Abdulkarim
- Roberta Costa
- Nadine Lybaert
- Armando Calabrese
- Helmi Hammami
- Francesco Rosati
- Walter Aerts
- G. Melloni
Citations in the corpus
- Does a Board Characteristic Moderate the Relationship between CSR Practices and Financial Performance? Evidence from European ESG Firms (2021, methodology): “This measure has been used in many studies, including Aboody and Lev (2000), Van den Van den Berghe and Baelden (2005), Striukova et al. (2008), and Baharudin and Marimuthu (2019).”
- A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting (2017, unknown): “, 2016; Dumay, 2014a) despite IC‟s importance as a resource for creating value and a factor in the successful achievement of organizational objectives (Striukova et al., 2008).”
- The association between intellectual capital and financial performance in the Islamic banking industry (2019, background): “Researchers studied several topics covering the definition of IC, its measurement and its reporting, among others (Brooking, 1996; Stewart, 1997; Guthrie et al., 2006; Kamath, 2008; Striukova et al., 2008).”
- Intellectual capital disclosure, cost of finance and firm value (2009, background): “Striukova et al. (2008) find that UK firms disclose more than one-third of their IC on their web sites.”
- Gender differences in customer expectations and perceptions of corporate social responsibility (2016, methodology): “The selection of the relevant issues is done by means of content analysis technique, because it is widely proven as effective in the analysis of CSR report contents (Bouten et al., 2011; Striukova et al., 2008; Guthrie and Abeysekera, 2006).”
- The effect of audit committee characteristics on intellectual capital disclosure (2012, unknown): “…the relation between IC disclosure and company-specific characteristics (such as firm size, industry) (e.g. Bozzolan, Favotto, & Ricceri, 2003; Striukova et al., 2008) and corporate governance (e.g. Cerbioni & Parbonetti, 2007; White, Lee, & Tower, 2007; Li et al., 2008; Singh & Van der Zahn,…”
- Intellectual capital disclosure in integrated reporting: an impression management analysis (2015, result): “247) note that “nearly every instance of reporting involved the IC attribute being expressed in discursive rather than numerical terms”, and subsequent studies document similar results (e.g. Bozzolan et al., 2006; Striukova et al., 2008; Cinquini et al., 2012; Husin et al., 2012).”