Intangible Assets and Firms' Disclosures: An Empirical Investigation

By D. Gelb. 2002

118 citations recorded by the source corpus.

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Citations in the corpus

Discourses of transparency in the intellectual capital reporting debate: Moving from generic reporting models to management defined information (2009, background): “Gelb (2002) accentuates this viewpoint, arguing that supplementary disclosure is an important communication medium for firms with significant levels of intangible assets.”
Web‐Based Non‐Financial Disclosure and Cost of Finance (2010, unknown): “Both analyst following and the extent of media coverage are usually taken as a proxy for the availability of information about a firm and for the quality of a firm’s information environment in general (Botosan, 1997; Gelb, 2002; and Leuz, 2003).”
Disclosure of non‐financial information in the annual report (2011, background): “press releases, initial public offerings (IPOs), web sites, company brochures, newsletters ( Gelb, 2002”
Intangible asset disclosure in the telecommunications industry (2008, background): “Such a simultaneous quality analysis promises new insights: At present, it is unclear whether firms use their websites to compensate for intangible information deficiencies in their annual reports or whether corporations providing high-quality intangible information in their annual reports lever thi”
Annual report IC disclosures in The Netherlands, France and Germany (2005, background): “Firms and auditors may believe that including such assertions in the basic audited financial statements may expose the firm (as well as the auditors) to legal claims and misunderstandings ( Gelb, 2002”
The effects of voluntary disclosure and dividend propensity on prices leading earnings (2009, background): “…future earnings, one possible response for firms with significant unrecognised intangible assets or high-growth prospects is to make voluntary disclosure in order to convey value-relevant information in a more timely way (Gelb, 2002; Hyytinen and Pajarinen, 2005 and Khurana et al., 2006).”
The accounting treatment of intangibles – A critical review of the literature (2011, background): “In other words, the evidence shows that the greater the R&D intensity, the more information is disclosed by a company about its R&D. Gelb (2002) also finds that companies with higher levels of intangible investments are more likely to emphasize alternative voluntary disclosures over traditional…”
Disclosure of information on intellectual capital in Danish IPO prospectuses (2005, background): “Among others Blair and Wallman (2001, p. 59) have argue for the necessity of a model for business reporting that reflects the dynamics of wealth creation and Gelb (2002) have indicated that supplementary disclosure is an important medium for firms”