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On the shoulders of giants: undertaking a structured literature review in accounting
Purpose–The purpose of this paper is to present a method for a structured literature review
(SLR). An SLR is a method for examining a corpus of scholarly literature, to develop insights …
(SLR). An SLR is a method for examining a corpus of scholarly literature, to develop insights …
Intellectual capital disclosure: a structured literature review
Purpose The purpose of this paper is to provide an up-to-the-minute literature review of
intellectual capital disclosure (ICD) to: identify the major themes developed within this …
intellectual capital disclosure (ICD) to: identify the major themes developed within this …
Intellectual capital and financial performance: an evaluation of the Australian financial sector
Purpose–The purpose of this paper is to examine the intellectual capital (IC) performance of
the Australian Financial Sector for the period 2006‐2008. It also aims to examine the …
the Australian Financial Sector for the period 2006‐2008. It also aims to examine the …
Does board gender diversity influence voluntary disclosure of intellectual capital in initial public offering prospectuses? Evidence from China
M Nadeem - Corporate Governance: An International Review, 2020 - Wiley Online Library
Research question/issue Using a multitheoretic view of boards, this study examines the
impact of boardroom gender diversity (BGD) on voluntary intellectual capital (IC) disclosure …
impact of boardroom gender diversity (BGD) on voluntary intellectual capital (IC) disclosure …
The role of board of directors in intellectual capital disclosure after the advent of integrated reporting
Intellectual capital is an important tool for strengthening a firm's competitive advantage and
hel** it achieve its medium‐and long‐term financial objectives. Currently accepted …
hel** it achieve its medium‐and long‐term financial objectives. Currently accepted …
Intellectual capital and the firm: evolution and research trends
Purpose The phenomenon of intellectual capital in the firm has been deeply researched and
immensely debated in the management literature in recent years. After three decades of …
immensely debated in the management literature in recent years. After three decades of …
Determinants of corporate social and environmental voluntary disclosure in Saudi listed firms
HA Boshnak - Journal of Financial Reporting and Accounting, 2022 - emerald.com
Purpose This paper aims to examine firm characteristics and ownership structure
determinants of corporate social and environmental voluntary disclosure (CSEVD) practices …
determinants of corporate social and environmental voluntary disclosure (CSEVD) practices …
Communication of corporate social responsibility: A study of the views of management teams in large companies
S Arvidsson - Journal of Business Ethics, 2010 - Springer
In light of the many corporate scandals, social and ethical commitment of society has
increased considerably, which puts pressure on companies to communicate information …
increased considerably, which puts pressure on companies to communicate information …
Exploring the effects of corporate governance on intellectual capital disclosure: an analysis of European biotechnology companies
This paper examines the relationship between governance variables and voluntary
intellectual capital disclosure in a sample of European biotechnology firms. We extend …
intellectual capital disclosure in a sample of European biotechnology firms. We extend …
Lifting the lid on the use of content analysis to investigate intellectual capital disclosures
V Beattie, SJ Thomson - Accounting forum, 2007 - Elsevier
This methods paper highlights specific issues that arise in using content analysis to
investigate intellectual capital (IC) disclosures. The use of content analysis in the IC context …
investigate intellectual capital (IC) disclosures. The use of content analysis in the IC context …