Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value”

By R. Whiting, J. C. Miller. 2008

220 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/76bf9270b159d137c3affb34627390dee8c4888b

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. Georgia Birch
2. James Woodcock
3. R. Whiting

In Strategy and Management

1. Georgia Birch
2. James Woodcock
3. R. Whiting

Citations in the corpus

• Corporate governance and intellectual capital disclosure (2016, background): “Australia and New Zealand (NZ) are two developed OECD South Pacific nations committed to becoming part of the developing world-wide “knowledge economy” (Barnes and McClure, 2009; Whiting and Miller, 2008).”
• Firm characteristics and intellectual capital disclosure by Australian companies (2011, methodology): “Later studies, however, applied more rigorous reliability testing in their CA procedures ( Whiting and Miller, 2008”