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Content analysis within intangible assets disclosure: a structured literature review
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1007/978-0-387-77282-0_6openalex-snapshot
Qualitative Data Analysis
inferredcites →https://doi.org/10.1007/s10551-009-0227-5openalex-snapshot
Intellectual Capital Management Enablers: A Structural Equation Modeling Analysis
inferredcites →https://doi.org/10.1007/s10551-010-0644-5openalex-snapshot
Towards ‘An Intellectual Capital-Based View of the Firm’: Origins and Nature
inferredcites →https://doi.org/10.1016/0165-4101(94)00373-dopenalex-snapshot
Experimental tests of disclosure with an opponent
inferredcites →https://doi.org/10.1016/0890-8389(91)90080-lopenalex-snapshot
The use of disclosure indices in accounting research: A review article
inferredcites →https://doi.org/10.1016/b978-0-7506-7799-8.50007-3openalex-snapshot
A Strategy Perspective on Intellectual Capital
inferredcites →https://doi.org/10.1016/j.accfor.2007.02.001openalex-snapshot
Lifting the lid on the use of content analysis to investigate intellectual capital disclosures
inferredcites →https://doi.org/10.1016/j.accfor.2011.03.004openalex-snapshot
Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward
inferredcites →https://doi.org/10.1016/j.accfor.2016.06.001openalex-snapshot
Integrated reporting: A structured literature review
inferredcites →https://doi.org/10.1016/j.bar.2004.03.004openalex-snapshot
Human capital reporting in a developing nation
inferredcites →https://doi.org/10.1016/j.bar.2008.06.001openalex-snapshot
Corporate Reporting of Intellectual Capital: Evidence from UK Companies
inferredcites →https://doi.org/10.1016/j.bar.2012.03.004openalex-snapshot
Reflections and projections: A decade of Intellectual Capital Accounting Research
inferredcites →https://doi.org/10.1016/j.bar.2013.06.002openalex-snapshot
Drivers of innovation capital disclosure in intellectual capital statements: Evidence from Europe
inferredcites →https://doi.org/10.1016/j.iedee.2012.12.002openalex-snapshot
Revelación de información sobre clientes, comunidad, empleados y medio ambiente en las entidades financieras españolas a través de las memorias de responsabilidad social corporativa (2007-2010)
inferredcites →https://doi.org/10.1016/j.iedee.2015.06.001openalex-snapshot
Información de los recursos intangibles ocultos: ¿memorias de sostenibilidad o informe anual?
inferredcites →https://doi.org/10.1016/j.intacc.2011.09.007openalex-snapshot
Reporting intangible assets: Voluntary disclosure practices of top emerging market companies
inferredcites →https://doi.org/10.1016/j.intman.2007.09.007openalex-snapshot
Social information within the intellectual capital report
inferredcites →https://doi.org/10.1016/j.sbspro.2013.12.439openalex-snapshot
Human Resources Information in the Management Report of the Top Spanish Companies
inferredcites →https://doi.org/10.1016/j.techfore.2008.03.012openalex-snapshot
Intellectual capital and new product development performance: The mediating role of organizational learning capability
inferredcites →https://doi.org/10.1016/s0020-7063(03)00021-9openalex-snapshot
A multinational test of determinants of corporate disclosure
inferredcites →https://doi.org/10.1016/s0024-6301(97)80925-9openalex-snapshot
The balanced scorecard: Translating strategy into action
inferredcites →https://doi.org/10.1016/s0272-4944(05)80231-2openalex-snapshot
Qualitative Data Analysis: An Expanded Sourcebook
inferredcites →https://doi.org/10.1016/s1045-2354(03)00059-5openalex-snapshot
An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka
inferredcites →https://doi.org/10.1080/00014788.2008.9663326openalex-snapshot
Intellectual capital disclosure and corporate governance structure in UK firms
inferredcites →https://doi.org/10.1080/09638180050129891openalex-snapshot
A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies
inferredcites →https://doi.org/10.1080/09638180701707011openalex-snapshot
Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies
inferredcites →https://doi.org/10.1080/10291954.2005.11435116openalex-snapshot
Firm ownership structure and intellectual capital disclosures
inferredcites →https://doi.org/10.1086/466995openalex-snapshot
The Informational Role of Warranties and Private Disclosure about Product Quality
inferredcites →https://doi.org/10.1108/00251740710773961openalex-snapshot
Intellectual capital disclosure and intangible value drivers: an empirical study
inferredcites →https://doi.org/10.1108/00251740910938894openalex-snapshot
Determinants of intellectual capital disclosure: evidence from Australia
inferredcites →https://doi.org/10.1108/00251741211279602openalex-snapshot
Human capital disclosure and organizational performance
inferredcites →https://doi.org/10.1108/09513570110399890openalex-snapshot
The effect of thematic structure on the variability of annual report readability
inferredcites →https://doi.org/10.1108/09513570110403443openalex-snapshot
Reporting intellectual capital in annual reports: evidence from Ireland
inferredcites →https://doi.org/10.1108/09513570110403461openalex-snapshot
Reporting on intellectual capital
inferredcites →https://doi.org/10.1108/09513579910270138openalex-snapshot
Exploring the reliability of social and environmental disclosures content analysis
inferredcites →https://doi.org/10.1108/09555340910986664openalex-snapshot
Identifying and prioritizing critical intellectual capital for e‐learning companies
inferredcites →https://doi.org/10.1108/13563280810869596openalex-snapshot
Reporting intellectual capital in Spain
inferredcites →https://doi.org/10.1108/14013380610672657openalex-snapshot
Firm‐specific determinants of intangibles reporting: evidence from the Portuguese stock market
inferredcites →https://doi.org/10.1108/14013380610703120openalex-snapshot
Content analysis of social, environmental reporting: what is new?
inferredcites →https://doi.org/10.1108/14013380810872725openalex-snapshot
Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value”
inferredcites →https://doi.org/10.1108/14013380810919859openalex-snapshot
Intellectual capital disclosure in India: content analysis of “TecK” firms
inferredcites →https://doi.org/10.1108/14013381111157337openalex-snapshot
Firm characteristics and intellectual capital disclosure by Australian companies
inferredcites →https://doi.org/10.1108/14013381111178587openalex-snapshot
Intellectual capital reporting in a South Asian country: evidence from Bangladesh
inferredcites →https://doi.org/10.1108/14013381211286360openalex-snapshot
The trends of intellectual capital disclosures: evidence from the Nigerian banking sector
inferredcites →https://doi.org/10.1108/14502191011080809openalex-snapshot
An analysis of intellectual capital disclosure by Portuguese companies
inferredcites →https://doi.org/10.1108/14691930010348731openalex-snapshot
Intellectual capital literature review
inferredcites →https://doi.org/10.1108/14691930010350800openalex-snapshot
Intellectual capital: Australian annual reporting practices
inferredcites →https://doi.org/10.1108/14691930010359225openalex-snapshot
Management of intangibles – An attempt to build a theory
inferredcites →https://doi.org/10.1108/14691930110409651openalex-snapshot
A knowledge‐based theory of the firm to guide in strategy formulation
inferredcites →https://doi.org/10.1108/14691930310472794openalex-snapshot
IC measurement and reporting: establishing a practice in SA mining
inferredcites →https://doi.org/10.1108/14691930310504554openalex-snapshot
Italian annual intellectual capital disclosure
inferredcites →https://doi.org/10.1108/14691930410550426openalex-snapshot
Disclosing intellectual capital in company annual reports: Evidence from Malaysia
inferredcites →https://doi.org/10.1108/14691930510611148openalex-snapshot
Intellectual capital disclosure in The Netherlands, Sweden and the UK
inferredcites →https://doi.org/10.1108/14691930610639778openalex-snapshot
The project of intellectual capital disclosure: researching the research
inferredcites →https://doi.org/10.1108/14691930610661890openalex-snapshot
The voluntary reporting of intellectual capital
inferredcites →https://doi.org/10.1108/14691930710742880openalex-snapshot
Human capital convergences in intellectual capital and sustainability reports
inferredcites →https://doi.org/10.1108/14691930810913186openalex-snapshot
Intellectual capital: definitions, categorization and reporting models
inferredcites →https://doi.org/10.1108/14691930810913230openalex-snapshot
Intellectual capital disclosure: high‐tech versus traditional sector companies
inferredcites →https://doi.org/10.1108/14691930810913249openalex-snapshot
Intellectual capital disclosure trends: Singapore and Sri Lanka
inferredcites →https://doi.org/10.1108/14691931011039651openalex-snapshot
Intangible assets in higher education and research: mission, performance or both?
inferredcites →https://doi.org/10.1108/14691931011039679openalex-snapshot
Intellectual capital reporting at UK universities
inferredcites →https://doi.org/10.1108/14691931011064572openalex-snapshot
Intellectual capital disclosure in Chinese (mainland) companies
inferredcites →https://doi.org/10.1108/14691931011085696openalex-snapshot
Intellectual capital reporting in sustainability reports
inferredcites →https://doi.org/10.1108/14691931111123430openalex-snapshot
Voluntary disclosures of intellectual capital
inferredcites →https://doi.org/10.1108/14691931111154715openalex-snapshot
The value relevance of intellectual capital disclosures
inferredcites →https://doi.org/10.1108/14691931111154724openalex-snapshot
Usefulness of intellectual capital information: preparers' and users' views
inferredcites →https://doi.org/10.1108/14691931211196204openalex-snapshot
Intellectual capital disclosure commitment: myth or reality?
inferredcites →https://doi.org/10.1108/14691931211196213openalex-snapshot
IC disclosures in IPO prospectuses: evidence from Malaysia
inferredcites →https://doi.org/10.1108/14691931211225030openalex-snapshot
Analysis of intellectual capital disclosure – an illustrative example
inferredcites →https://doi.org/10.1108/14691931211248918openalex-snapshot
Value relevance of voluntary disclosure: evidence from Turkish firms
inferredcites →https://doi.org/10.1108/14691931211276142openalex-snapshot
Intellectual capital disclosures by Indian and Australian information technology companies
inferredcites →https://doi.org/10.1108/14691931311288995openalex-snapshot
Intellectual capital research: a critical examination of the third stage
inferredcites →https://doi.org/10.1108/14691931311289075openalex-snapshot
IC 21: reflections from 21 years of IC practice and theory
inferredcites →https://doi.org/10.1108/14691931311323913openalex-snapshot
Value relevance of human capital information
inferredcites →https://doi.org/10.1108/18325910810855798openalex-snapshot
Intellectual capital disclosure by traditional US companies: a longitudinal assessment
inferredcites →https://doi.org/10.1108/aaaj-01-2015-1939openalex-snapshot
On the shoulders of giants: undertaking a structured literature review in accounting
inferredcites →https://doi.org/10.1108/aaaj-05-2014-1714openalex-snapshot
Reflections on interdisciplinary accounting research: the state of the art of intellectual capital
inferredcites →https://doi.org/10.1108/aaaj-11-2014-1864openalex-snapshot
The main topics of research on disclosures of intangible assets: a critical review
inferredcites →https://doi.org/10.1108/eb029076openalex-snapshot
Intellectual Capital Disclosure in Canadian Corporations
inferredcites →https://doi.org/10.1108/jic-01-2014-0010openalex-snapshot
A review and critique of content analysis as a methodology for inquiring into IC disclosure
inferredcites →https://doi.org/10.1108/jic-01-2016-0016openalex-snapshot
Corporate disclosure of human capital via LinkedIn and ownership structure
inferredcites →https://doi.org/10.1108/jic-01-2016-0019openalex-snapshot
Exploring voluntary external disclosure of intellectual capital in listed companies
inferredcites →https://doi.org/10.1108/jic-02-2016-0026openalex-snapshot
Intellectual capital disclosure by Chinese and Indian information technology companies
inferredcites →https://doi.org/10.1108/jic-03-2013-0030openalex-snapshot
Chinese and English language versions: intellectual capital disclosure
inferredcites →https://doi.org/10.1108/jic-03-2013-0033openalex-snapshot
Italian state university contemporary performance plans: an intellectual capital focus?
inferredcites →https://doi.org/10.1108/jic-03-2013-0034openalex-snapshot
Intellectual capital reporting: a longitudinal study of New Zealand companies
inferredcites →https://doi.org/10.1108/jic-03-2013-0039openalex-snapshot
Awareness of your own intangible assets
inferredcites →https://doi.org/10.1108/jic-03-2015-0022openalex-snapshot
Voluntary reporting of intellectual capital
inferredcites →https://doi.org/10.1108/jic-04-2014-0043openalex-snapshot
Using content analysis as a research methodology for investigating intellectual capital disclosure
inferredcites →https://doi.org/10.1108/jic-04-2014-0048openalex-snapshot
Is the literature on content analysis of intellectual capital reporting heading towards a dead end?
inferredcites →https://doi.org/10.1108/jic-04-2016-0042openalex-snapshot
Designing a model for measuring and analyzing the relational capital using factor analysis
inferredcites →https://doi.org/10.1108/jic-05-2016-0054openalex-snapshot
Forward-looking intellectual capital disclosure in IPOs
inferredcites →https://doi.org/10.1108/jic-06-2014-0073openalex-snapshot
Investigating factors of intellectual capital to enhance achievement of strategic goals in a university hospital setting
inferredcites →https://doi.org/10.1108/jic-07-2015-0065openalex-snapshot
Relational capital disclosure, corporate reporting and company performance
inferredcites →https://doi.org/10.1108/jic-08-2015-0072openalex-snapshot
A critical reflection on the future of intellectual capital: from reporting to disclosure
inferredcites →https://doi.org/10.1108/jic-09-2015-0076openalex-snapshot
Business model disclosure in the Strategic Report
inferredcites →https://doi.org/10.1108/jic-09-2015-0083openalex-snapshot
Intangibles disclosure in Management Commentary regulation in Germany and Italy
inferredcites →https://doi.org/10.1108/jic-10-2016-0104openalex-snapshot
Intellectual capital disclosure: a structured literature review
inferredcites →https://doi.org/10.1108/jic-11-2014-0121openalex-snapshot
Intellectual capital disclosure in integrated reporting: an impression management analysis
inferredcites →https://doi.org/10.1111/auar.12012openalex-snapshot
Importance of Intellectual Capital Information: A Study of Australian Analyst Reports
inferredcites →https://doi.org/10.1111/j.1835-2561.2007.tb00332.xopenalex-snapshot
Content Analysis in Accounting Research: the Practical Challenges
inferredcites →https://doi.org/10.1111/j.1835-2561.2007.tb00444.xopenalex-snapshot
NAFTs ‘Annus Horribilis’: Fraud and Corporate Governance
inferredcites →https://doi.org/10.1111/j.1835-2561.2007.tb00445.xopenalex-snapshot
Intellectual Capital Reporting Practices of the Top Australian Firms
inferredcites →https://doi.org/10.1177/107769900608300112openalex-snapshot
The Subjective Precision of Computers: A Methodological Comparison with Human Coding in Content Analysis
inferredcites →https://doi.org/10.1504/ijlic.2015.070169openalex-snapshot
Intellectual capital and its consequences on company performance: a study of Indian sectors
inferredcites →https://doi.org/10.15240/tul/001/2014-3-011openalex-snapshot
Empirical study of intangible assets in Romanian municipalities
inferredcites →https://doi.org/10.15388/ekon.2014.93.5044openalex-snapshot
DISCLOSURE ON INTELLECTUAL CAPITAL IN ANNUAL REPORTS OF NASDAQ OMX BALTIC-LISTED COMPANIES
inferredcites →https://doi.org/10.2139/ssrn.848664openalex-snapshot
Reporting Intellectual Capital in Spain
inferredcites →https://doi.org/10.2307/1879431openalex-snapshot
The Market for "Lemons": Quality Uncertainty and the Market Mechanism
inferredcites →https://doi.org/10.2307/2088029openalex-snapshot
Content Analysis in Communication Research.
inferredcites →https://doi.org/10.2307/2093233openalex-snapshot
Content Analysis for the Social Sciences and Humanities.
inferredcites →https://doi.org/10.2307/2288384openalex-snapshot
Content Analysis: An Introduction to its Methodology.
inferredcites →https://doi.org/10.2307/2490959openalex-snapshot
Behavioral Decision Theory: Processes of Judgment and Choice
inferredcites →https://doi.org/10.2307/3003562openalex-snapshot
Good News and Bad News: Representation Theorems and Applications
inferredcites →https://doi.org/10.2308/accr.2005.80.3.967openalex-snapshot
Accounting Recognition of Intangible Assets: Theory and Evidence on Economic Determinants
inferredcites →https://doi.org/10.4236/me.2011.24051openalex-snapshot
Disclosure of Intellectual Capital in Annual Reports:An Empirical Study of the Indian IT Corporations
inferredcites →https://doi.org/10.4270/ruc.2013218openalex-snapshot
INTELLECTUAL CAPITAL: INFORMATION DISCLOSURE PRACTICES BY PORTUGUESE COMPANIES
inferredcites →https://doi.org/10.4270/ruc.20139openalex-snapshot
DESENVOLVIMENTO PROFISSIONAL DE ESTUDANTES DE CIÊNCIAS CONTÁBEIS: ANÁLISE EMPÍRICA SOBRE AS INTENÇÕES APÓS A GRADUAÇÃO EM RELAÇÃO A CURSAR PÓS-GRADUAÇÃO
inferredcites →https://doi.org/10.5295/cdg.140498ftopenalex-snapshot
Human Capital information: generating intangibles and social responsibility
inferredcites →https://doi.org/10.5296/ijafr.v3i1.3238openalex-snapshot
The Effect of Intellectual Capital Disclosure on the Value Creation: An Empirical Study Using Tunisian Annual Reports
inferredcites →https://doi.org/10.5539/ijbm.v7n11p95openalex-snapshot
An Analysis of the Determinants of Voluntary Structural Capital Disclosure by Listed French Companies
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Incoming claims: where this work appears in other papers’ reference lists and arguments.
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Az immateriális javakkal kapcsolatos közzététel vizsgálata tartalomelemzéssel a legnagyobb hazai vállalkozásoknál
inferred← citeshttps://doi.org/10.36407/akurasi.v4i3.784openalex-snapshot
Pengaruh corporate governance terhadap human capital disclosure dengan managerial ownership sebagai variabel moderasi
inferred← citeshttps://doi.org/10.5380/rcc.v11i1.52350openalex-snapshot
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