Determinants of intellectual capital disclosure: evidence from Australia

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Intellectual capital and firm performance in Australia (2011, background): “Guthrie and Petty (2000), Sciulli et al. (2002), Guthrie et al. (2006), Abeysekera (2007), Dumay and Tull (2007), Sujan & Abeysekera (2007), White et al. (2007), Brüggen et al. (2009) and Woodcock & Whiting (2009) have all investigated Australian IC disclosure practices.”
Corporate governance and intellectual capital disclosure (2016, unknown): “For example, Australian studies by Brüggen et al. (2009) and Whiting and Woodcock (2011) have provided support, but the NZ study by De Silva et al. (2014) provided no support.”
Using content analysis as a research methodology for investigating intellectual capital disclosure : a critique (2015, methodology): “However, some studies use an index of IC words and phrases, and specifically search for exact matches in the texts aided by a computer (Brüggen et al., 2009).”
The value relevance of intellectual capital disclosures (2011, methodology): “In this study, the framework to measure ICD is adopted from Brüggen et al. (2009) as detailed in Table I.”
Grand theories as barriers to using IC concepts (2012, result): “This is supported by a study by Bruggen et al. (2009”