The voluntary reporting of intellectual capital
By James P. Guthrie, Richard Petty, Federica Ricceri. 2006
544 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/f5f75299cd10fc1536b1a09e528af71f7a5741c8
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- S. Thomson
- Georgia Birch
- James Woodcock
- R. Whiting
- Mustafa Elkasih Abdulkarim
- V. Beattie
- Ivoni Bezhani
- Dyna Seng
In Strategy and Management
- S. Thomson
- Georgia Birch
- James Woodcock
- R. Whiting
- Mustafa Elkasih Abdulkarim
- V. Beattie
- Ivoni Bezhani
- Dyna Seng
Citations in the corpus
- Firm characteristics and intellectual capital disclosure by Australian companies (2011, methodology): “) to explanatory studies using only one independent variable ( Guthrie et al. , 2006”
- Corporate governance and intellectual capital disclosure (2016, background): “It assumes that the frequency indicates the importance of the subject matter’ (Guthrie et al., 2006, p.287) .”
- 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.”
- Lifting the lid on the use of content analysis to investigate intellectual capital disclosures (2007, background): “Lower-level categories are also referred to as ‘IC items’ (e.g. Abeysekera & Guthrie, 2005), ‘attributes’ (e.g. Guthrie & Petty, 2000), or variables (e.g. Guthrie et al., 2006).”
- Intellectual capital reporting at UK universities (2010, background): “) or Australia and Hong Kong ( Guthrie et al. , 2006”
- Intellectual capital disclosure in Chinese (mainland) companies (2010, background): “Thus they are more likely to be active in disclosing their IC voluntarily compared with the solo-listed (A or H-share) firms owing to their visibility ( Guthrie et al. , 2006”
- The association between intellectual capital and financial performance in the Islamic banking industry (2019, background): “…occurring away from blue collar jobs that once dominated the economy, to more and more people becoming interested in white collar positions because organisations are increasingly dependent on IC to achieve their financial performance and growth objectives (Chen et al., 2005; Guthrie et al., 2006).”