Intellectual capital reporting in Spain: a comparative view

By Patricia Ordóñez de Pablos. 2003

286 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/5f3578d07900a50ed65cff405a62e1a55fcf2aff

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In Strategy and Management

Citations in the corpus

Intellectual capital accounting in the UK: A field study perspective (2004, background): “, the researchers conclude that the problem lies with a lack of knowledge about how to measure and report it in any systematic wayFinally, returning to the European arena, Ordonez de Pablos (2003)”
Reporting intellectual capital in Spain (2008, result): “The third strand of the research, the examination of those sections of the annual report of five companies specifically identified as being concerned with IC, can be compared with the Ordóñez de Pablos (2003) study.”
An Evidence-Based Taxonomy of Intellectual Capital (2007, background): “Indeed, some literature has classified it under structural capital such as the study conducted by Pablos (2003)”
The role of intellectual capital in the success of new ventures (2011, methodology): “…authors have chosen to determine it as the difference between the market value and the book value of the firm and some even use that difference to define the term (Brooking 1997; Daley 2001; Lev 2001; Nevado and López 2002; Ordóñez de Pablos 1999, 2003; Petrash 1996; Roos et al. 2001; Sveiby 2000).”
The Impact of Relational Capital on the Success of New Business Start‐Ups (2011, methodology): “To measure the reputation, the study used two indicators reported by Ordóñez de Pablos (2003): (1) the proportion of customers that the respondent believed would recommend the firm; and (2) the proportion of repeat customers following an initial transaction .”
A study of determinants of intellectual capital performance in banks: the UK case (2008, background): “Human capital, as an intellectual capital component, is one of the most important resources which companies rely on to improve their efficacy and efficiency, and hence gain a competitive advantage as argued by de Pablos (2003)”
The impact of the intellectual capital efficiency on commercial banks performance: Evidence from the US (2016, methodology): “Following researchers (e.g., de Pablos, 2003; El-Bannany, 2008) who have analysed the impact of IC efficiency on organisational performance and in accordance with our hypothesis (H2), we split the VAICTM variable into its sub-components.”