Intellectual capital disclosure and intangible value drivers: an empirical study

By P. Vergauwen, Laury Bollen, Els Oirbans. 2007

168 citations recorded by the source corpus.

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

View Paper: https://www.semanticscholar.org/paper/5d3b50ed1c63f4293357677bbe0dac9dc4e030e4

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Citations in the corpus

The effect of intellectual capital on firm performance: an investigation of Iran insurance companies (2012, background): “Although there is not yet a consensus in literature on the dimensions of intellectual capital, many authors consider there to be three dimensions, (Bontis, 1998; Roos et al., 1997; Sveiby, 1997; Edvinsson and Malone, 1997; Vergauwen, 2007): human capital, relational capital, and structural capital.”
Intellectual Capital, Innovation and Performance: a Systematic Review of the Literature (2012, background): “Guimon, 2005), investment decision-making process and other market data such as market capitalization and market-to-book values (e.g. Abdolmohammadi, 2005; Vergauwen et al., 2007).”
The performance of intellectual capital: Mobilising relationships between intellectual and financial capital in a bank (2011, background): “Consequently, not all investments in intellectual capital elements are profitable; sometimes investments in intellectual capital may not be profitable unless the elements of intellectual capital are put together in a form unique to the firm or the situation (see also Vergauwen et al. , 2007”
Intellectual capital disclosure and corporate governance structure in UK firms (2008, background): “If firms focus on the disclosure of those intellectual capital elements that are most value and stakeholder relevant (Vergauwen et al., 2007), relational capital would seem to be most important in this regard.”
Knowledge sharing, intellectual capital and firm performance (2014, background): “Drawing upon all of the existing discussions, we find that the most widely accepted framework of IC has three major components: human capital, structural capital, and relational capital (Chen, 2008; Chu et al., 2006; Herremans et al., 2011; Hsu and Fang, 2009; Namvar et al., 2010; Sharabati et al., ”
Corporate governance and intellectual capital disclosure (2016, background): “…read for meaning, some ICD may not be captured. academic and two professional accountants) augmented a list of IC keywords from a European study by Vergauwen et al. (2007) with interchangeable keywords that might be used in an Australasian context, resulting in 108 keywords (Appendix…”
Intangible assets and firm heterogeneity: Evidence from Italy (2014, background): “In addition, Vergauwen et al. (2007) maintain that non-traditional industries have more incentive in disclosing more 7 information about intangibles since investors expect continuous investments in R&D and immaterial projects.”
The accounting treatment of intangibles – A critical review of the literature (2011, result): “In a similar study, Vergauwen, Bollen, and Oirbans (2007) provided empirical evidence of a positive association between the relative importance of intangible assets and intangibles disclosure in annual reports of EU companies.”
Intellectual capital and firm performance in Australia (2011, background): “Human capital (HC) refers to employee’s education and skills, and is the “extent of professionalism” (Vergauwen et al., 2007, p.1172) and the effectiveness and efficiency of staff to improve the productivity of the firm.”