Firm‐specific determinants of intangibles reporting: evidence from the Portuguese stock market
By Lídia Oliveira, L. L. Rodrigues, R. Craig. 2006
335 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/5e7f66a9c6c93b92b59c6a5e78bc18aeefc22042
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- R. Whiting
- James Woodcock
- Georgia Birch
- R. Craig
- L. L. Rodrigues
- Mostafa Hassan
- J. C. Miller
- J. Oliveira
In Strategy and Management
- R. Whiting
- James Woodcock
- Georgia Birch
- R. Craig
- Mostafa Hassan
- J. Oliveira
- L. L. Rodrigues
- J. C. Miller
Citations in the corpus
- Risk‐related disclosures by non‐finance companies: Portuguese practices and disclosure characteristics (2011, background): “), and the type of external auditor appointed ( Oliveira et al. , 2006”
- Corporate governance and intellectual capital disclosure (2016, background): “These consisted of firm size, which is consistently found to have a positive significant relationship with ICD (e.g. Haji and Ghazali, 2013; Oliveira et al., 2006).”
- Intangible asset disclosure in the telecommunications industry (2008, background): “On the other hand, firms with a lower leverage might signal this favorable financial structure via a higher IDQ (Oliveira et al., 2006).”
- Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value” (2008, background): “Ignoring doubts about the reliability of the content analysis, the studies’ results suggest that levels of voluntary IC disclosure are low worldwide (Table III), although showing some increasing trends over time (Abdolmohammadi, 2005; Vandemaele et al., 2005; Oliveira et al., 2006).”
- Corporate risk disclosure by UK firms: trends and determinants (2009, neutral): “Patten (1992) and Deegan et al.”
- Firm characteristics and intellectual capital disclosure by Australian companies (2011, background): “Owing to similar trends in many countries, international accounting standard regulators are now encouraging companies to enhance their business reporting by making extensive voluntary disclosures of IC information ( Oliveira et al. , 2006”
- UAE corporations‐specific characteristics and level of risk disclosure (2009, background): “Although financial reports are not conclusive since corporations have other channels such as TV and newspapers, the paper primarily relies on annual reports because other means of disclosure are not only incoherent and possess practical problems but also they are unavailable ( Oliveira et al. , 200”