The value relevance of intellectual capital disclosures

By A. Vafaei, D. Taylor, Kamran Ahmed. 2011

143 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/d17c5b3c6da45519e2db8fef8feaa27390edcd65

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In Strategy and Management

1. Ionica Oncioiu
2. Camelia Oprean-Stan
3. Sebastian-Emanuel Stan
4. Iulia Iuga

Citations in the corpus

• Are CSR disclosures relevant for investors? Empirical evidence from Germany (2016, unknown): “Scholars have increasingly employed content analysis as a research methodology (Conley and Tosti-Kharas, 2014; Da Silva Monteiro and Aibar-Guzman, 2010), and content analysis methods have been used before to establish the value relevance of voluntary disclosures (Vafaei et al. , 2011).”
• Impact of Sustainability Reporting and Inadequate Management of ESG Factors on Corporate Performance and Sustainable Growth (2020, background): “[63] studied the impact of non-financial reporting on the net income and assets of companies in four countries: The United Kingdom, Austria, Singapore, and Hong Kong.”