The relevance of intellectual capital disclosure: A paradox?

By P. N. Bukh. 2003

264 citations recorded by the source corpus.

Subfields: Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a7ae789368d10869b852abe6a8a7b8912e472b31

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In Strategy and Management

1. R. Whiting
2. S. Thomson
3. Richard Pike
4. Jing Li
5. R. Haniffa
6. V. Beattie
7. Jan Mouritsen
8. Wen-Ying Wang

Citations in the corpus

• Intellectual capital and financial performance: an evaluation of the Australian financial sector (2013, background): “The reluctance of accounting generally to engage with measuring IC, is likely to influence negatively the effectiveness of investment decisions and the value of financial reports in the knowledge economy (Cahill and Myers, 2000; Holland, 2003; Bukh, 2003; Bukh et al., 2005).”
• Discourses of transparency in the intellectual capital reporting debate: Moving from generic reporting models to management defined information (2009, background): “Identifying a formular to solve this problem has not been the objective of this paper, however, several authors (cf. Lev 2001, Eccles et al. 2001 and Bukh 2003) suggest that disclosures should be related to the business model of the company.”
• The project of intellectual capital disclosure: researching the research (2005, unknown): “Bukh (2003) supports this approach to value creation, providing a theoretical justification for its perpetuation.”
• Intellectual capital and performance in causal models: Evidence from the information technology industry in Taiwan (2005, background): “Consequently, if a company wants to create value, adequate combination of all elements is necessary (Edvinsson and Malone, 1997; van der Meer-Kooistra and Zijlstra, 2001; Hussi and Ahonen, 2002; Bukh, 2003).”
• Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value” (2008, background): “research and development expenses, customer satisfaction (Bukh, 2003), management experience and market share (Eccles et al.”
• Measuring and intervening: how do we theorise intellectual capital management? (2004, background): “Here, value does not (only) imply calculating a value, but to understand the creation and development of value (Bukh, 2003; Hussi and Ahonen, 2002; Guthrie, 2001; Mouritsen et al., 2002; Petty and Guthrie, 2000).”
• An Evidence-Based Taxonomy of Intellectual Capital (2007, background): “Bukh (2003) points out that such reporting to the capital market should be in the form of a framework illuminating particularly the value-creating processes of the firm.”
• The effect of audit committee characteristics on intellectual capital disclosure (2012, unknown): “…have called for firms to enhance the disclosure of IC information (see e.g. FASB, 2001; Beattie, McInnes, & Fearnley, 2004), which reduces investors’ uncertainty about future prospects and facilitates a more precise valuation of the company (Barth et al., 2001; Bukh, 2003; Holland, 2003; 2006).”
• Value Creation and Business Models: Refocusing the Intellectual Capital Debate (2013, background): “In a critical commentary on the field of IC accounting research, Bukh (2003), a leading IC researcher, calls for more research into how company management ‘perceive the company’s business model and communication on strategy and value creation’ (p.55).”
• Problematising intellectual capital research: ostensive versus performative IC (2006, background): “It is a specific one related to the individual firm (Bukh, 2003; Margretta, 2002).”
• Intellectual capital disclosure and corporate governance structure in UK firms (2008, background): “The various forms of intellectual capital disclosure are valuable information for investors as they help reduce uncertainty about future prospects and facilitate a more precise valuation of the company (Bukh, 2003).”
• Lifting the lid on the use of content analysis to investigate intellectual capital disclosures (2007, background): “…and practitioners and researchers have struggled to find ways of managing and reporting on IC, there appears to have been an increasing amount of discussion of related concepts such as strategy, value drivers, critical success factors and value creation (Bukh, 2003; Rylander et al., 2000).”