Value‐relevant information on corporate intangibles – creation, use, and barriers in capital markets – “between a rock and a hard place”

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Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward (2011, background): “This may be particularly so in the context of how investments in human capital impacts on the operation of a business (Holland, 2002; Holland & Johanson, 2003).”
Impact of intellectual capital on organisational performance: An empirical study of companies in the Hang Seng Index (Part 1) (2009, background): “Note that market valuation may be viewed as the investment decision of investors or investors' agents in selecting and valuing companies ( Holland and Johanson, 2003”
The explanatory factors of intellectual capital disclosure to financial analysts (2005, background): “In general, information providers and users agree that financial information is not enough on which to base a reliable valuation of a company, mainly because it is dominated by financial performance output data indicating little about value creation (Holland, 2002 ).”