Reporting on intellectual capital

By J. Meer-Kooistra, Siebren M. Zijlstra. 2001

240 citations recorded by the source corpus.

Subfields: Management of Technology and Innovation, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/de396a2337a15156808e020d365c72199cfdd855

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In Management of Technology and Innovation

In Strategy and Management

Citations in the corpus

Comparative justification on intellectual capital (2004, methodology): “To remedy this situation, new tools must be developed which enable managers to identify and measure a company's IC and to report on it within a consistent framework ( van der Meer-Kooistra and Zijlstra, 2001”
Determinants of intellectual capital disclosure in prospectuses of initial public offerings (2008, background): “With respect to intellectual capital Van der Meer-Kooistra and Zijlstra (2001) report that a lack of disclosure related to this pivotal resource increases investors’ risk perception.”
Intellectual capital measurement: a critical approach (2009, unknown): “The development of IC measurement frameworks based on the self-interest of their developers appears to add to the confusion about what is the right framework to apply, what is likely to be the effect of measuring and disclosing IC or even if this is a worthwhile endeavour ( van der Meer-Kooistra and”
Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward (2011, background): “Van der Meer-Kooistra and Zijlstra (2001) also offer a four-fold taxonomy of intellectual capital, albeit quite different in content: people’s formalized or tacit knowledge and experiences; organisational systems and processes; innovation and technologies; and, finally, business relationships.”
The project of intellectual capital disclosure: researching the research (2005, unknown): “…effort towards arriving at a uniformity of definitions (ASCPA and CMA, 1999, p. 53), as well as the perhaps even more complex issue of agreement on a generally accepted theory of IC (Canibano, Garcia-Ayuso, Sanchez and Olea, 1999; Petty and Guthrie, 2000; Van der Meer-Kooistra and Zijlstra, 2001).”
Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value” (2008, background): “Secondly, the market value of a firm is subject to fluctuation due to share price movements and so, at any one time, may be an unreliable measure of IC ( van der Meer-Kooistra and Zijlstra, 2001”
Reporting intellectual capital in Spain (2008, background): “Both, management and financial accounting systems fail to measure and report IC, and so corporate managers may be making sub-optimal decisions about the use of resources ( van der Meer-Kooistra and Zijlstra, 2001”
Intellectual capital and performance in causal models: Evidence from the information technology industry in Taiwan (2005, background): “Among the elements of intellectual capital, human capital is the most fundamental. van der Meer-Kooistra and Zijlstra (2001) point out that human knowledge and experience is the main element, which is the base of other elements and which will impact a company’s value through affecting other…”
The Influence of Board Size on Intellectual Capital Disclosure by Kenyan Listed Firms (2010, unknown): “Such disclosure reduces risk perception among investors by facilitating a more accurate estimation of future earnings (Keenan and Aggestam, 2001; Van der Meer-Kooistra and Zijlstra, 2001; Li, Pike, and Haniffa, 2008).”
Intellectual capital disclosure payback (2011, background): “…Publishing Limited 0025-1747 DOI 10.1108/00251741111151154 have highlighted the existing market benefits of reporting IC (Edvinsson, 1997; van der Meer-Kooistra and Zijlstra, 2001; Meritum Project, 2002; Kremp and Mairesse, 2002; Mouritsen, 2002; Peña, 2002; Marr, 2003; Mouritsen and Bukh,…”