Is intellectual capital performance and disclosure practices related

By S. Williams. 2001

530 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/adeeb12136010198bd59ecfa3ad37fbc9a82cdb9

How researchers see this paper

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In Accounting

1. John Dumay
2. R. Whiting
3. Linlin Cai
4. Neha Smriti
5. N. Das
6. Daniel Zéghal
7. Anis Maaloul
8. Richard Pike

In Strategy and Management

1. John Dumay
2. Linlin Cai
3. R. Whiting
4. Neha Smriti
5. N. Das
6. Daniel Zéghal
7. Anis Maaloul
8. Bernard Marr

Citations in the corpus

• Corporate social reporting and board representation: evidence from the Kenyan banking sector (2008, background): “2001; Disu and Gray 1998; Kisenyi and Gray 1998), human resource (Brown et al. 2005), intellectual capital ( Williams 2001 ) and corporate governance issues (Haniffa and Cooke 2002; Barako et al. 2006).”
• The impact of intellectual capital on firm performance: a study of Indian firms listed in COSPI (2018, background): “…generally comprises of those intangible resources that play an important role in the wealth – creation process of a firm, including the sum of all skills and competencies possessed by employees that create value for the firm (Mitchell Williams, 2001; Choo Huang et al., 2007; Smriti and Das, 2017).”
• The explanatory factors of intellectual capital disclosure to financial analysts (2005, methodology): “This method has often been applied to measure release of voluntary information (see e.g. Gray et al., 1995; Moneva and Llena, 1996; Adrem, 1999; Williams, 2001; Ferguson et al., 2002) or compulsory information (see Ahmed and Nichols, 1994; Wallace et al., 1994; Jaggi and Low, 2000) or both (see…”
• The impact of intellectual capital on firms' market value and financial performance (2011, methodology): “The methodology adopted is the one of “Value Added Intellectual Coefficient” (VAIC) that has been previously utilized to other similar studies (Chen et al., 2005; Firer and Williams, 2003; Williams, 2001).”
• Analysing value added as an indicator of intellectual capital and its consequences on company performance (2010, background): “Other studies were interested rather in the practices of IC reporting in companies’ annual reports (Williams, 2001; Abdolmohammadi, 2005; Kristandl and Bontis, 2007).”
• Determinants of intellectual capital disclosure: evidence from Australia (2009, background): “However, similar to studies by Brennan (2001), Williams (2001) and Bozzolan et al. (2003) we propose that industry type is an important factor for IC disclosure as intellectual capital is in some industries more important than in others and therefore value-relevant for investors.”
• Intellectual capital disclosure in The Netherlands, Sweden and the UK: A longitudinal and comparative study (2005, background): “As Williams (2001) points out, disclosing IC comes with potential costs.”
• The relevance of intellectual capital disclosure: A paradox? (2003, background): “Actually, the supply of information has also been increasing in various reporting media (e.g. Bukh et al., 2002; Williams, 2001).”
• Intellectual capital disclosure and intangible value drivers: an empirical study (2007, background): “suggests that there is an increasing trend among firms to provide additional information on intangibles on a voluntary basis ( Williams, 2001; Abeysekera and Guthrie, 2003; Bozzolan et al., 2003; Vandemaele et al., 2005; Gray et al., 2004; Burgman and Roos, 2006, 2007).”
• The project of intellectual capital disclosure: researching the research (2005, unknown): “Empirical findings by Williams (2001) indicate that there is no strong relationship between the amount of IC disclosure in annual reports and the market value of a firm.”
• An Empirical Investigation of the Relationship between Intellectual Capital and Firms’ Market Value and Financial Performance (2005, background): “Firer and Williams (2003, p. 353) listed some examples of studies that referred to or used VAIC: IBEC (2002); Williams (2001); Nova Kreditna banka Mariba (2000).”
• Drivers of corporate voluntary disclosure: A framework and empirical evidence from Italy and the United States (2007, unknown): “(20 largest Australian Companies); Williams, 2001”