What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence

By A. Wyatt. 2008

262 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/63535c7704eac054816d3dda0044a7ac5574db46

How researchers see this paper

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

In Accounting

1. J. Aharony
2. R. Haniffa
3. Ran Barniv
4. Nadine Lybaert
5. Jan Mouritsen
6. Vijaya Murthy
7. Tasawar Nawaz
8. H. Falk

In Strategy and Management

1. Ruzita Jusoh
2. Kaveh Asiaei
3. Vijaya Murthy
4. J. Aharony
5. R. Haniffa
6. Ran Barniv
7. Nadine Lybaert
8. Jan Mouritsen

Citations in the corpus

• The performance of intellectual capital: Mobilising relationships between intellectual and financial capital in a bank (2011, background): “…prior research has identified difficulties in establishing credible, statistical relations between non-financial and financial performance measures (see, e.g. Ittner, 2008; Wyatt, 2008), NSW Bank was able to establish stable statistical relations between intellectual capital and financial capital.”
• Intellectual capital disclosure, cost of finance and firm value (2009, background): “Many studies examine the extent and the drivers of IC disclosure, but our knowledge is scarce about the benefits firms realize by producing IC information voluntarily (Wyatt, 2008).”
• Determinants of financial performance of Islamic banks: An intellectual capital perspective (2017, background): “…has identified difficulties in establishing credible, statistical relations between non-financial and financial performance measures (Ittner, 2008; Wyatt, 2008), Murthy and Mouritsen (2011) analysed the relationship between IC and financial capital and conclude that the relationship between IC…”
• The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “3With respect to intangibles, Wyatt (2008) establishes three broad resource categories: technol- ogy, human capital and production.”
• A multidimensional view of intellectual capital: the impact on organizational performance (2015, result): “…has been lesser extent of inconsistency in findings from prior studies regarding the influence of human capital relational capital, and structural capital on OP in comparison with observations on social capital (Bontis et al., 2000; Chen et al., 2005; Firer and Williams, 2003; Wyatt, 2005, 2008).”