On the shoulders of giants: undertaking a structured literature review in accounting

M Massaro, J Dumay, J Guthrie - Accounting, Auditing & …, 2016 - emerald.com
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 …

Intellectual capital disclosure: a structured literature review

B Cuozzo, J Dumay, M Palmaccio… - Journal of Intellectual …, 2017 - emerald.com
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 and financial performance: an evaluation of the Australian financial sector

M Joshi, D Cahill, J Sidhu, M Kansal - Journal of intellectual capital, 2013 - emerald.com
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 …

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 …

The role of board of directors in intellectual capital disclosure after the advent of integrated reporting

F Vitolla, N Raimo, A Marrone… - Corporate Social …, 2020 - Wiley Online Library
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 …

Intellectual capital and the firm: evolution and research trends

G Martín-de Castro, I Díez-Vial… - Journal of Intellectual …, 2019 - emerald.com
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 …

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 …

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 …

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 …