Annual reporting practices: Information about human resources in corporate annual reports in major Swedish companies

By B. Olsson. 2001

178 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/91b8f86fce00fb4e4758e3da5c141cd264fc1835

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Citations in the corpus

Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value” (2008, background): “Much of the accounting IC literature focuses on describing voluntary IC disclosure in annual reports of companies across the world (Olsson, 2001; Bontis, 2003; Goh and Lim, 2004; Abeysekera and Guthrie, 2005; Abdolmohammadi, 2005; Oliveira et al., 2006), but none of these studies have provided infor”
Human Capital Reporting in a Developing Nation (2004, background): “To this end, firms reporting in Australia (Guthrie and Petty, 2000; Guthrie et al., 1999), Canada (Bontis, 2003), Ireland (Brennan, 2001) and Sweden (Olsson, 2001) will be examined, and a more general study by Subbarao and Zeghal (1997) will be presented.”
Intellectual Capital Disclosure and Market Capitalization (2014, background): “al (2011) and Olsson (2001) expressed that human capital information disclosed in annual reports is deficient in both quality and extent.”
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 performance of intellectual capital: Mobilising relationships between intellectual and financial capital in a bank (2011, background): “examined intellectual capital reporting patterns of organisations (e.g. Guthrie and Petty, 2000; Brennan, 2001; Bozzolan et al., 2003; Olsson, 2001; Abeysekera and Guthrie, 2003; Petty and Cuganesan, 2005).”
Intellectual capital disclosure in integrated reporting: an impression management analysis (2015, background): “Declining performance (DECL_PERF) is a dummy variable equal to 1 if firm return on equity one year ahead is decreasing and 0 otherwise in line with Schleicher and Walker (2010). Drawing on Cho et al.”
The voluntary reporting of intellectual capital (2006, methodology): “Annual reports have been used to investigate the IC reporting practices of firms (Bozzolan et al., 2003; Brennan, 2001; Guthrie et al., 1999; Olsson, 2001), and also to investigate the differences in reporting across firms in different countries (Subbarao and Zeghal, 1997).”
Intellectual capital disclosure and market capitalization (2005, background): “presents evidence from annual reports of 21 Irish companies, Olsson (2001)”
An Empirical Investigation of Annual Reporting Trends of Intellectual Capital in Sri Lanka (2005, unknown): “…analysis of annual reports has been carried out in several studies of accounting and intellectual capital (Abbott and Monsen, 1979; Abeysekera, 2002a; Andrew et al., 1989; Choon et al., 2000; Guthrie, 1983; Guthrie and Mathews, 1985; Guthrie et al., 1999; Olsson, 2001; Subbarao and Zeghal, 1997).”
A review and critique of content analysis as a methodology for inquiring into IC disclosure (2014, methodology): “From an IC perspective, CA has been widely used to investigate IC reporting and other forms of disclosure with many early IC studies adopting the method, analysing IC content in annual reports (Guthrie et al., 1999; Guthrie and Petty, 2000; Brennan, 2001; Olsson, 2001).”