Voluntary Disclosure of Intellectual Capital by Hong Kong Companies: Examining Size, Industry and Growth Effects Over Time

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Impact of intellectual capital on organisational performance: An empirical study of companies in the Hang Seng Index (Part 1) (2009, background): “Research carried out in Hong Kong by Petty and Cuganesan (2005)”
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 Reporting by the New Zealand Local Government Sector (2008, background): “Given that organisations are not required by accounting standards or by law to report on most of their intellectual capital, the majority of organisations that elect to disclose or report on their intellectual capital are doing so voluntarily ( Petty and Cuganesan, 2005”
Charting intellectual capital performance of the gateway to China (2011, background): “Petty and Cuganesan (2005) conducted content analysis of 250 annual reports collected in three different years (1992, 1998, and 2002), and found that levels of voluntary IC disclosure were low, but grew over time.”
Firm characteristics and intellectual capital disclosure by Australian companies (2011, methodology): “A tripartite framework used in many of the prior ICD studies ( Petty and Cuganesan, 2005”