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On the “essential condition” of intellectual capital: labour!
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1016/0304-405x(76)90026-xopenalex-snapshot
Theory of the firm: Managerial behavior, agency costs and ownership structure
inferredcites →https://doi.org/10.1016/1045-2354(91)90021-5openalex-snapshot
The auditing game: A question of ownership and control
inferredcites →https://doi.org/10.1016/j.cpa.2003.06.010openalex-snapshot
Accounting and control of the labour process
inferredcites →https://doi.org/10.1016/j.intaccaudtax.2004.02.004openalex-snapshot
Stock option compensation: impact of expense recognition on performance indicators of non-domestic companies listed in the U.S.
inferredcites →https://doi.org/10.1016/s0165-4101(02)00088-5openalex-snapshot
The structure and performance consequences of equity grants to employees of new economy firms
inferredcites →https://doi.org/10.1016/s0165-4101(96)00439-9openalex-snapshot
Market valuation of employee stock options
inferredcites →https://doi.org/10.1016/s0304-405x(01)00062-9openalex-snapshot
Stock option plans for non-executive employees
inferredcites →https://doi.org/10.1016/s1061-9518(04)00004-7openalex-snapshot
Stock option compensation: impact of expense recognition on performance indicators of non-domestic companies listed in the U.S.
inferredcites →https://doi.org/10.1057/9781403943903_4openalex-snapshot
Sharing Ownership via Employee Stock Ownership
inferredcites →https://doi.org/10.1057/palgrave.jors.2600827openalex-snapshot
Making Sense of Management: A Critical Introduction
inferredcites →https://doi.org/10.1080/02683960210145968openalex-snapshot
Philosophical Foundations for a Critical Evaluation of the Social Impact of ICT
inferredcites →https://doi.org/10.1080/09585190050177184openalex-snapshot
'Best practice' human resource management: perfect opportunity or dangerous illusion?
inferredcites →https://doi.org/10.1080/0958519032000106119openalex-snapshot
The global phenomenon of employee financial participation
inferredcites →https://doi.org/10.1080/0958519032000106128openalex-snapshot
Broad-based employee financial participation in the European Union
inferredcites →https://doi.org/10.1093/oxfordhb/9780199275250.003.0004openalex-snapshot
Organization Theory as a Critical Science? Forms of Analysis and ‘New Organizational Forms’
inferredcites →https://doi.org/10.1108/00483480410528869openalex-snapshot
Profit sharing, firm performance and union influence in selected European countries
inferredcites →https://doi.org/10.1108/01409170210783368openalex-snapshot
Organizing/theorizing: developments in organization theory and practice
inferredcites →https://doi.org/10.1108/03090599910272121openalex-snapshot
Habermas, critical theory and selves‐directed learning
inferredcites →https://doi.org/10.1108/14691930210435589openalex-snapshot
Intellectual capital ROI: a causal map of human capital antecedents and consequents
inferredcites →https://doi.org/10.1108/14691930310455405openalex-snapshot
Human interaction: the critical source of intangible value
inferredcites →https://doi.org/10.1108/14691930410533687openalex-snapshot
Measuring and intervening: how do we theorise intellectual capital management?
inferredcites →https://doi.org/10.1108/14691930410533713openalex-snapshot
Theory and method on intellectual capital creation
inferredcites →https://doi.org/10.1108/eb029073openalex-snapshot
Perceptions of Intellectual Capital: Irish Evidence
inferredcites →https://doi.org/10.1108/et.2003.00445dae.002openalex-snapshot
Supporting Workplace Learning for High Performance Working
inferredcites →https://doi.org/10.1108/eum0000000005849openalex-snapshot
Understanding the Irish VET system: beyond neoclassicism
inferredcites →https://doi.org/10.1111/1467-6486.00305openalex-snapshot
Identity Regulation as Organizational Control: Producing the Appropriate Individual
inferredcites →https://doi.org/10.1111/1467-8543.00232openalex-snapshot
Broad‐based Employee Stock Options in US ‘New Economy’ Firms
inferredcites →https://doi.org/10.1111/j.1467-8543.1988.tb00733.xopenalex-snapshot
Employee Share Option Schemes, Why Workers Are Attracted to Them1
inferredcites →https://doi.org/10.1111/j.1467-8543.1996.tb00488.xopenalex-snapshot
Why Do Firms Adopt Profit‐Sharing and Employee Ownership Plans?
inferredcites →https://doi.org/10.1111/j.1468-2419.2006.00243.xopenalex-snapshot
Critically challenging some assumptions in HRD
inferredcites →https://doi.org/10.1111/j.1540-6261.1990.tb03707.xopenalex-snapshot
The Effect of Executive Stock Option Plans on Stockholders and Bondholders
inferredcites →https://doi.org/10.1111/j.1745-6622.2004.tb00591.xopenalex-snapshot
TRANSFERABLE STOCK OPTIONS (TSOS) AND THE COMING REVOLUTION IN EQUITY‐BASED PAY
inferredcites →https://doi.org/10.1177/0143831x97183003openalex-snapshot
Participatory Democracy May Go a Long Way: Comparative Growth Performance of Employee Ownership Firms in New York and Washington States
inferredcites →https://doi.org/10.1177/135050840293003openalex-snapshot
Critical in the Name of Whom and What?
inferredcites →https://doi.org/10.1257/089533003769204353openalex-snapshot
The Trouble with Stock Options
inferredcites →https://doi.org/10.1515/9780822390169-009openalex-snapshot
Capital: A Critique of Political Economy
inferredcites →https://doi.org/10.2139/ssrn.1026891openalex-snapshot
Involvement, Participation and Partnership: A Review of the Debate and Reflections on the Irish Context
inferredcites →https://doi.org/10.2139/ssrn.276881openalex-snapshot
SFAS 123 Stock-Based Compensation Expense and Equity Market Values
inferredcites →https://doi.org/10.2139/ssrn.456040openalex-snapshot
Intellectual Capital, Monitoring and Risk: What Predicts the Adoption of Broad-Based Employee Stock Options?
inferredcites →https://doi.org/10.2139/ssrn.832564openalex-snapshot
Critically Challenging Some Assumptions in Hrd
inferredcites →https://doi.org/10.2139/ssrn.874075openalex-snapshot
CEO Compensation Mix and Analysts' Forecast Accuracy and Bias
inferredcites →https://doi.org/10.22495/cocv2i1p7openalex-snapshot
CEO compensation and subsequent firm performance: An empirical investigation
inferredcites →https://doi.org/10.2307/1425268openalex-snapshot
The Condition of Postmodernity: An Enquiry into the Origins of Cultural Change
inferredcites →https://doi.org/10.2308/acch.2001.15.4.311openalex-snapshot
Stock Option Expense: The Sword of Damocles Revealed
inferredcites →https://doi.org/10.2308/accr.2002.77.4.971openalex-snapshot
The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms
inferredcites →https://doi.org/10.2308/accr.2004.79.2.251openalex-snapshot
SFAS No. 123 Stock-Based Compensation Expense and Equity Market Values
inferredcites →https://doi.org/10.2308/tar-9502082494openalex-snapshot
The Effects of Financial Reporting Costs on the Use of Employee Stock Options.
inferredcites →https://doi.org/10.4135/9781446251782openalex-snapshot
Making Sense of Management: A Critical Introducton
inferredcites →https://doi.org/10.4135/9781848608030.n8openalex-snapshot
Critical Theory and Postmodernism Approaches to Organizational Studies
inferredcites →https://doi.org/10.5465/amr.2003.10899368openalex-snapshot
Pieces of the Action: Ownership and the Changing Employment Relationship
inferredcites →https://doi.org/10.5465/amr.2004.14497605openalex-snapshot
Ownership and the Changing Employment Relationship: A Comment on Rousseau and Shperling
inferredcites →https://doi.org/10.5465/amr.2004.14497608openalex-snapshot
Ownership and the Changing Employment Relationship: Why Stylized Notions of Labor No Longer Generally Apply: A Reply to Zardkoohi and Paetzold
inferredcites →https://doi.org/10.5860/choice.33-4636openalex-snapshot
The transformation of Wall Street: a history of the Securities and Exchange Commission and modern corporate finance
inferredcites →https://doi.org/10.5860/choice.40-5283openalex-snapshot
In the company of owners: the truth about stock options (and why every employee should have them)
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
inferred← citeshttps://doi.org/10.2139/ssrn.1326349openalex-extracted
Exploring the Intellectual Capital and Financial Capital Interface: An Artefact-Based Criteria Approach to the Recognition of 'Organisational' Assets
inferred← citeshttps://doi.org/10.1002/kpm.1434openalex-snapshot
The Financial Crisis of Banks (Before, During and After): An Intellectual Capital Perspective
inferred← citeshttps://doi.org/10.1007/978-981-16-1692-1_14openalex-snapshot
Intellectual Capital and Supply Chain Mapping: A Proposed Framework
inferred← citeshttps://doi.org/10.1007/s10997-019-09450-8openalex-snapshot
A performative exploration of the lifeworlds of human capital and financial capital: an intellectual capital case vignette
inferred← citeshttps://doi.org/10.1016/j.accfor.2006.11.006openalex-snapshot
Motivations behind human capital disclosure in annual reports
inferred← citeshttps://doi.org/10.1016/j.accfor.2011.03.004openalex-snapshot
Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward
inferred← citeshttps://doi.org/10.1016/j.chb.2010.09.011openalex-snapshot
Parallels in knowledge cycles
inferred← citeshttps://doi.org/10.1016/j.cpa.2014.06.002openalex-snapshot
Damned if you do, damned if you don’t: Conflicting perspectives on the virtues of accounting for people
inferred← citeshttps://doi.org/10.1016/s2212-5671(15)01167-3openalex-snapshot
Intellectual Capital and Management Accounting Practices: Evidence from Iran
inferred← citeshttps://doi.org/10.1080/10429247.2011.11431891openalex-snapshot
Intellectual Capital: A Competitive Asset for Driving Innovation in Engineering Design Firms
inferred← citeshttps://doi.org/10.1108/00251740710828717openalex-snapshot
Managing risk with intellectual capital statements
inferred← citeshttps://doi.org/10.1108/00251740910960123openalex-snapshot
A cluster analysis of the KM field
inferred← citeshttps://doi.org/10.1108/00251741011014481openalex-snapshot
Intellectual capital and business performance in the pharmaceutical sector of Jordan
inferred← citeshttps://doi.org/10.1108/09513570610709881openalex-snapshot
Problematising intellectual capital research: ostensive versus performative IC
inferred← citeshttps://doi.org/10.1108/09513571111139120openalex-snapshot
The performance of intellectual capital
inferred← citeshttps://doi.org/10.1108/14013380910948090openalex-snapshot
Construction of intellectual capital – the case of purchase analysis
inferred← citeshttps://doi.org/10.1108/14013380910968665openalex-snapshot
Classification, measurement and the ontology of intellectual capital entities
inferred← citeshttps://doi.org/10.1108/14691930710830783openalex-snapshot
Organizational size and knowledge flow: a proposed theoretical link
inferred← citeshttps://doi.org/10.1108/14691931011085632openalex-snapshot
Applying artefact‐based criteria to the recognition of “organisational” assets
inferred← citeshttps://doi.org/10.1108/jeas-06-2016-0016openalex-snapshot
Intellectual capital and profitability in an emerging insurance market
inferred← citeshttps://doi.org/10.1108/jic-10-2018-0171openalex-snapshot
Intellectual capital efficiency and organisational performance
inferred← citeshttps://doi.org/10.1142/s0219649207001743openalex-snapshot
The Role of Intellectual Capital in Mexican Family-Based Businesses: Understanding their Soul, Brain and Heart
inferred← citeshttps://doi.org/10.14207/ejsd.2018.v7n2p1openalex-snapshot
THE FACTORS DETERMINING THE CREATIVITY OF THE HUMAN CAPITAL IN THE CONDITIONS OF SUSTAINABLE DEVELOPMENT
inferred← citeshttps://doi.org/10.1504/ijkl.2007.015558openalex-snapshot
Managing intellectual capital: the MIC matrix
inferred← citeshttps://doi.org/10.1504/ijtcs.2008.019177openalex-snapshot
Self-efficacy and KM course weighting selection: can students optimise their grades?
inferred← citeshttps://doi.org/10.1504/ijtm.2008.019416openalex-snapshot
Intellectual capital and business performance in the Portuguese banking industry
inferred← citeshttps://doi.org/10.1504/ijtm.2009.024125openalex-snapshot
Longitudinal knowledge strategising in a long-term healthcare organisation
inferred← citeshttps://doi.org/10.17576/ajag-2019-11-05openalex-snapshot
Non-Financial Human Capital Disclosure and Share Price
inferred← citeshttps://doi.org/10.21511/ppm.19(1).2021.22openalex-snapshot
The impact of wise capital on the balanced performance of small enterprises in Iraq
inferred← citeshttps://doi.org/10.24200/jmas.vol5iss04pp44-49openalex-snapshot
Intellectual Capital Criteria and Creativity of corporate administration
inferred← citeshttps://doi.org/10.2478/sbe-2020-0009openalex-snapshot
Employee Stock Option Plans: A Meta-Analysis (Understanding Impact of Esops Through Literature)
inferred← citeshttps://doi.org/10.24867/ijiem-2019-3-242openalex-snapshot
The impact of Intellectual Capital on Firms’ Characteristics: an empirical analysis on European listed manufacturing companies
inferred← citeshttps://doi.org/10.4018/978-1-5225-0948-6.ch019openalex-snapshot
The Measurement of Human Capital in Family Firms
inferred← citeshttps://doi.org/10.5958/2231-0657.2015.00007.5openalex-snapshot
Collaborative hr social capital and organisational performance - evidence from indian it sector
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