Corporate Governance and Intellectual Capital: some conceptualisations

By J. Keenan, Maria Aggestam. 2001

167 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/907471c0615d942f4fc7ea5aa33af6b7dbeb4842

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. R. Whiting
2. Georgia Birch
3. John Dumay
4. Ranjith Appuhami
5. Mohammed Bhuyan
6. Linlin Cai
7. Richard Pike
8. R. Haniffa

In Strategy and Management

1. Linlin Cai
2. R. Whiting
3. Ranjith Appuhami
4. Georgia Birch
5. Mohammed Bhuyan
6. John Dumay
7. Jing Li
8. Richard Pike

Citations in the corpus

• Intellectual capital: disentangling an enigmatic concept (2006, background): “However, others (Keenan and Aggestam, 2001; Snell, 2002) argue that processes and technologies that function at the organisational level should be defined as organisational capital (OC).”
• Corporate governance and intellectual capital disclosure (2016, background): “Secondly, other studies have focussed on CG’s responsibility for financial and physical capital (Keenan and Aggestam, 2001) and the effects of CG characteristics on financial disclosure (R. Lim, 2011).”
• Examining the influence of corporate governance on intellectual capital efficiency: Evidence from top service firms in Australia (2015, background): “Corporate governance ensures that managerial decisions are made to enhance shareholders’ wealth through the adroit use of IC (Vafeas and Theodorou, 1998; Weimer and Pape, 1999; Keenan and Aggestam, 2001).”
• A review and critique of content analysis as a methodology for inquiring into IC disclosure (2014, methodology): “Adoption of internal control devices, such as audit committees and non-executive directors, and separation of the roles of chairman and chief executive, may enhance monitoring quality in critical decisions about intellectual capital investment and performance (Keenan and Aggestam, 2001).”
• Exploring the Nexus Between Human Capital, Corporate Governance and Performance: Evidence from Islamic Banks (2017, unknown): “Therefore, it is argued that the strength of Islamic banking business model lies in its distinct knowledge base driven from the principles of Shariah, which can be purposefully mobilised to sustain competitive advantage in the market (Keenan and Aggestam, 2001).”
• The Influence of Board Size on Intellectual Capital Disclosure by Kenyan Listed Firms (2010, unknown): “Such disclosure reduces risk perception among investors by facilitating a more accurate estimation of future earnings (Keenan and Aggestam, 2001; Van der Meer-Kooistra and Zijlstra, 2001; Li, Pike, and Haniffa, 2008).”
• Intellectual capital disclosure and corporate governance structure in UK firms (2008, background): “Adoption of internal control devices, such as audit committees and non-executive directors, and separation of the roles of chairman and chief executive, may enhance monitoring quality in critical decisions about intellectual capital investment and performance (Keenan and Aggestam, 2001).”