Intellectual capital: Australian annual reporting practices

By James P. Guthrie, Richard Petty. 2000

894 citations recorded by the source corpus.

Subfields: Management of Technology and Innovation, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/e1f7202f1c87c33e7ff670353141e2278f7fe6bd

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Management of Technology and Innovation

1. John Dumay
2. Yantao Ling
3. G. Melloni
4. Indra Abeysekera
5. Linlin Cai
6. Federica Ricceri
7. R. Whiting
8. Yulia Kasperskaya

In Strategy and Management

1. John Dumay
2. Linlin Cai
3. R. Whiting
4. Jan Mouritsen
5. James P. Guthrie
6. Indra Abeysekera
7. G. Melloni
8. V. Beattie

Citations in the corpus

• The explanatory factors of intellectual capital disclosure to financial analysts (2005, background): “Guthrie and Petty (2000) also find that Australian firms usually disclose information regarding customer items.”
• Intellectual capital disclosure in The Netherlands, Sweden and the UK: A longitudinal and comparative study (2005, background): “One of the previous studies on voluntary IC disclosure is Guthrie and Petty (2000).”
• Intellectual capital disclosure (ICD): A comparison of Italy and the UK (2006, methodology): “For instance, ICD has been analysed within Australia ( Guthrie and Petty, 2000b”
• Intellectual capital disclosure and corporate governance structure in UK firms (2008, background): “[Table 5 insert here] Our results confirm that intellectual capital disclosures are still mainly in text form, in line with previous studies (e.g. Guthrie and Petty, 2000; Brennan, 2001).”
• The influence of intellectual capital on organizational performance—Knowledge management as moderator (2011, methodology): “Hansen et al. (1999) also found that companies that used knowledge effectively pursued one strategy predominantly and used the second strategy to support the first; executives who tried to excel in both strategies risked failing at both. While Hansen et al.’s (1999) research suggested that technolog”
• Italian annual intellectual capital disclosure: An empirical analysis (2003, background): “)Focusing on ICD, there are studies investigating the amount and content of the information voluntarily reported in Australia, Sri Lanka and Ireland ( Guthrie and Petty, 2000b”
• The voluntary reporting of intellectual capital (2006, background): “was found that the key components of IC are poorly understood, inadequately identified, inefficiently managed and inconsistently reported (Guthrie and Petty, 2000).”
• Intellectual capital disclosure in Chinese (mainland) companies (2010, background): “With the growing awareness of the importance of IC, many managers attempt to disclose the intellectual capital of their companies in annual reports on a voluntary basis to reduce the information asymmetry and improve the transparency between management and various stakeholders ( Guthrie and Petty, 2”
• The value relevance of intellectual capital disclosures (2011, result): “Findings in this section on the nature and extent of ICD in current and former Commonwealth of Nations countries after IFRS adoption lend support to the findings of Guthrie and Petty (2000) in their investigation of ICD by Australian companies.”