The explanatory factors of intellectual capital disclosure to financial analysts

By Emma García‐Meca, I. Parra, M. Larrán, I. Martínez. 2005

267 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/80ae0e87001359e150b08b10c839c36ebb147150

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. John Dumay
2. Linlin Cai
3. Emma García‐Meca
4. Richard Pike
5. Jing Li
6. Mai Dao
7. I. Martínez
8. Helen Kang

In Strategy and Management

1. John Dumay
2. Linlin Cai
3. Richard Pike
4. Jing Li
5. Emma García‐Meca
6. R. Haniffa
7. Mai Dao
8. I. Martínez

Citations in the corpus

• The use of intellectual capital information in investment decisions: An empirical study using analyst reports (2007, background): “We do not expect to see much information in this category in analyst reports, because there is little voluntary disclosure of this information in Spain (Larrán Jorge, 2001; García-Meca et al., 2005).”
• Determinants of intellectual capital disclosure: evidence from Australia (2009, result): “Further, results suggest that the size of a firm has an influence MD 47,2 240 on the level of IC disclosure, which supports the findings of Garcia-Meca et al. (2005) but does not support H2.”
• Intellectual capital disclosure and corporate governance structure in UK firms (2008, background): “Some intellectual capital disclosure studies have looked beyond annual reports to examine other communication channels such as analyst presentations (Garcia-Meca et al., 2005).”
• Using content analysis as a research methodology for investigating intellectual capital disclosure : a critique (2015, methodology): “This is complemented by drawing upon related issues raised in articles written about the use of CA as a research methodology for investigating IC, being Guthrie et al. (2004b), Abeysekera (2006), 123 Investigating intellectual capital disclosure”
• Intellectual capital disclosure in Chinese (mainland) companies (2010, background): “Research on IC disclosure has grown in significance in the past two decades ( Garcia-Meca et al. , 2005”
• Reporting intangible assets: Voluntary disclosure practices of top emerging market companies (2011, background): “We expect that, in general, emerging market companies would voluntarily disclose IA information in their annual reports in response to firm- and country-specific factors (García-Meca et al., 2005; Williams, 2004).”