Intangible asset disclosure in the telecommunications industry

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Corporate governance and intellectual capital disclosure (2016, background): “However, the growing relevance of IC has not been adequately reflected by international reporting standard setters (Gerpott et al., 2008) and IC is underestimated in financial statements due to the existence of restrictive accounting criteria.”
The accounting treatment of intangibles – A critical review of the literature (2011, background): “Gerpott, Thomas, and Hoffmann (2008), using an international sample of stock-quoted telecommunications network operators (TNOs), also show that the overall quality of disclosure on intangibles in annual reports and websites has a significantly positive impact on market capitalization, More…”
A European empirical study of the relationship between firms’ intellectual capital, financial performance and market value (2017, methodology): “These measures were used in several studies (Goebel, 2015; Bharathi Kamath, 2008; Mehralian et al., 2012; Gerpott et al., 2008).”
Using content analysis as a research methodology for investigating intellectual capital disclosure : a critique (2015, background): “However, Husin et al. (2012) and Steenkamp and Northcott (2007) argue that all units, except theme, fail to analyse images containing IC, an issue which seems to have been sidestepped by researchers because of the subjectivity involved in coding pictures Guthrie et al.”