Disclosure of information on intellectual capital in Danish IPO prospectuses
By P. N. Bukh, Christian Nielsen, Peter Gormsen, Jan Mouritsen. 2005
474 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/c5522b6fe7e7edccb1e0a4c83e44bf9b7e50b2c0
How researchers see this paper
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In Accounting
- Igor Filatotchev
- R. Whiting
- Salim Chahine
- James Woodcock
- J–L W. Mitchell Van der Zahn
- Inderpal Singh
- Christian Nielsen
- D. Cahill
In Strategy and Management
- R. Whiting
- James Woodcock
- Igor Filatotchev
- Salim Chahine
- J–L W. Mitchell Van der Zahn
- Inderpal Singh
- Christian Nielsen
- D. Cahill
Citations in the corpus
- Determinants of intellectual capital disclosure: evidence from Australia (2009, background): “Bukh et al. (2005) find that IC disclosure in Danish IPO firms is considered as relevant information for investors and as important information of a firm’s strategy.”
- 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).”
- Determinants of intellectual capital disclosure in prospectuses of initial public offerings (2008, methodology): “Firms where management had an ownership interest upon listing disclosed more intellectual capital information (Bukh et al., 2005a).”
- The Effects of Information Disclosure and Board Independence on IPO Discount** (2008, background): “For example, Bukh et al. (2005) find that the disclosure of information on intangible assets and intellectual capital in Danish IPOs depends on pre-IPO managerial ownership and industry affiliation.”
- Discourses of transparency in the intellectual capital reporting debate: Moving from generic reporting models to management defined information (2009, background): “Indications of such a shift have in fact already been captured in a recent study on the content of intellectual capital indicators in IPO prospectuses (Bukh et al. 2005), so it will be interesting to observe how the developments in business reporting cohere with this trend.”
- Firm characteristics and intellectual capital disclosure by Australian companies (2011, background): “Research has shown that well established firms are less risky ( Bukh et al. , 2005”