The project of intellectual capital disclosure: researching the research

By Indra Abeysekera. 2005

241 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ff435e8fb980efeb8aad1d01b228828a49bb12f8

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In Accounting

1. John Dumay
2. Linlin Cai
3. V. Beattie
4. S. Thomson
5. P. Vergauwen
6. Richard Pike
7. Jing Li
8. R. Haniffa

In Strategy and Management

1. John Dumay
2. Linlin Cai
3. P. Vergauwen
4. V. Beattie
5. Laury Bollen
6. S. Thomson
7. R. Haniffa
8. Richard Pike

Citations in the corpus

• Intellectual capital disclosure and intangible value drivers: an empirical study (2007, background): “One of the main factors that highlight the importance of intellectual capital (IC) within firms is to shift in the focus of management from tangible to intangible capital when considering the “value creation” processes within firms (Abeysekera, 2006).”
• Intellectual capital disclosure payback (2011, background): “Recent literature reflects increasing interest in IC measurement, management and reporting (Cañibano et al., 2000; Bontis, 2001; Kaufmann and Schneider, 2004; Abeysekera, 2006; Ax and Marton, 2008).”
• The Influence of Board Size on Intellectual Capital Disclosure by Kenyan Listed Firms (2010, unknown): “These categories were later reclassified by numerous authors as internal capital, external capital, and human capital on the basis that intellectual capital comprises capital categories rather than structures (Abeysekera, 2006; 2008; Abeysekera & Guthrie, 2005; Brennan, 2007).”
• Grand theories as barriers to using IC concepts (2012, background): “While this may seem at first to be a generalisation, if one were to ascribe to the resource-based view of the firm that is often associated with IC (Abeysekera, 2006) one of it basic tenets is the concept of causal ambiguity (Dierickx and Cool, 1989, p.”
• Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward (2011, background): “Popular topics for enquiry re the pattern of disclosure practice, as between human, relational and structural capital (e.g., Abeysekera, 2006; Beattie & homson, 2010; Striukova, Unerman, & Guthrie, 2007) together with intellectual capital disclosures in the context of initial ublic offerings (e.g.,…”
• Using content analysis as a research methodology for investigating intellectual capital disclosure : a critique (2015, methodology): “This kind of ICD index is constructed based on the practical use of specific texts rather than just analysing entire annual reports, which has been questioned by several researchers (Abeysekera, 2006; Dumay, 2014).”
• Intellectual capital disclosure and corporate governance structure in UK firms (2008, background): “…is to consider role duality, a board leadership structure in which the same person undertakes both the roles of chief 1 The revised Combined Code (2006) recommends that at least half of the board, excluding the chairman, should comprise non-executive directors determined by the board to be…”
• Intellectual capital disclosure (ICD): A comparison of Italy and the UK (2006, background): “A key challenge is the need to identify theoretical and practical solutions to the recognition, measurement and reporting of intangible assets, processes and potentials not heretofore tracked by traditional accounting metrics ( Abeysekera, 2006”
• Lifting the lid on the use of content analysis to investigate intellectual capital disclosures (2007, background): “Abeysekera (2006) notes that the majority of prior IC disclosure fail to consider the possible existence of intellectual liabilities.”