Intellectual Capital Disclosure in Canadian Corporations

By Nick Bontis. 2003

451 citations recorded by the source corpus.

Subfields: Strategy and Management

View Paper: https://www.semanticscholar.org/paper/879d6de123d49af39b24da27483a2c1b2d2987cf

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In Strategy and Management

1. R. Whiting
2. John Dumay
3. Indra Abeysekera
4. P. Vergauwen
5. Nick Bontis
6. S. Thomson
7. V. Beattie
8. Richard Pike

Citations in the corpus

• Intellectual capital and business performance in the Portuguese banking industry (2008, background): “Firms create value, combining different types of resources (tangibles and intangibles) and by supporting the interactions among them, which can provide higher intellectual (Choo and Bontis, 2002) and financial potential (Bontis, 2003).”
• Intellectual capital disclosure in The Netherlands, Sweden and the UK: A longitudinal and comparative study (2005, methodology): “Bontis (2002) conducted a computerized content analysis of”
• Linking intellectual capital and intellectual property to company performance (2005, methodology): “Linking IC and IP 1181 Similar research was presented by Bontis (1998, 2002), Yet, his questionnaire analysis was a pilot study using students as respondents, and the analysis of the annual reports only applied to Canadian companies.”
• Disclosure Measurement in the Empirical Accounting Literature - A Review Article (2010, background): “For example, Bontis (2003) search 10,000 firms for intellectual capital disclosures using 39 search terms and only find 74 disclosures.”
• Linking intellectual capital and intellectual property to company performance (2016, result): “The results of this survey are consistent with findings earlier reported by Bontis (2002), Bontis et al. (2002), Bontis (2003) and María Díez et al. (2010) but they are not in line with findings of Mavridis (2004, 2005) and Chen (2004).”
• Firm characteristics and intellectual capital disclosure by Australian companies (2011, methodology): “) but occasionally a computerised word-searching programme has been utilised ( Bontis, 2003”
• Intellectual capital disclosure payback (2011, background): “Still, many authors continue to debate about several models (Bontis, 1998; 2001, Edvinsson and Sullivan, 1996, Roos et al., 1997, Reinhardt et al., 2003) and IC terminology (Petrash, 1996; Saint-Onge, 1996; Lynn, 1998; Sánchez et al., 2000; Bart, 2001; Bontis, 2002d; McElroy, 2002; Wexler, 2002).”
• Intellectual Capital Reporting by the New Zealand Local Government Sector (2008, background): “A number of international studies have focused on intellectual capital disclosures by private sector organisations in Australia (Guthrie, Petty, Ferrier & Wells, 1999; Guthrie & Petty, 2000), Canada (Bontis, 2003), Ireland, (Brennan, 2001), Italy (Bozzolan, Favotto & Ricceri, 2003), New Zealand (Won”
• The impact of voluntary disclosure on cost of equity capital estimates in a temporal setting (2007, background): “…(e.g. Botosan, 1997), management and measurement systems with a reporting option (e.g. Kaplan and Norton, 1996; Edvinsson and Malone, 1997; Sveiby, 1998; Bontis, 2003), or selected items not represented by financial reporting standards (e.g. Aboody and Lev, 1998; Brynjolfsson and Yang, 1999).”
• Intellectual capital and business performance in the pharmaceutical sector of Jordan (2010, background): “In the past, accountants have assumed a position which either ignores the problems or writes them off as impossible to solve (Luscombe, 1993; Bontis, 2003).”