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Volumn 6, Issue 3, 2005, Pages 417-426

Intellectual capital disclosure in The Netherlands, Sweden and the UK: A longitudinal and comparative study

Author keywords

Annual reports; Disclosure; Intellectual capital; Sweden; The Netherlands; United Kingdom

Indexed keywords


EID: 27544455848     PISSN: 14691930     EISSN: None     Source Type: Journal    
DOI: 10.1108/14691930510611148     Document Type: Article
Times cited : (121)

References (11)
  • 1
    • 12144252867 scopus 로고    scopus 로고
    • "An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka"
    • Abeysekera, I. and Guthrie, J. (2005), "An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka", Critical Perspectives on Accounting, Vol. 16 No. 3, pp. 151-63.
    • (2005) Critical Perspectives on Accounting , vol.16 , Issue.3 , pp. 151-163
    • Abeysekera, I.1    Guthrie, J.2
  • 2
    • 17144388741 scopus 로고    scopus 로고
    • "Intellectual capital disclosure in Canadian corporations"
    • Bontis, N. (2002), "Intellectual capital disclosure in Canadian corporations", Journal of Human Costing and Accounting, Vol. 3 No. 3, pp. 9-20.
    • (2002) Journal of Human Costing and Accounting , vol.3 , Issue.3 , pp. 9-20
    • Bontis, N.1
  • 3
    • 84986084308 scopus 로고    scopus 로고
    • "The IC-dVAL approach"
    • Bounfour, A. (2003), "The IC-dVAL approach", Journal of Intellectual Capital, Vol. 4 No. 3, pp. 396-412.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.3 , pp. 396-412
    • Bounfour, A.1
  • 4
  • 5
    • 84986120909 scopus 로고    scopus 로고
    • "Reporting intellectual capital in annual reports: Evidence from Ireland"
    • Brennan, N. (2001), "Reporting intellectual capital in annual reports: Evidence from Ireland", Accounting, Auditing & Accountability Journal, Vol. 14 No. 4, pp. 423-36.
    • (2001) Accounting, Auditing & Accountability Journal , vol.14 , Issue.4 , pp. 423-436
    • Brennan, N.1
  • 6
    • 84986170761 scopus 로고    scopus 로고
    • "Intellectual capital: Australian annual reporting practices"
    • Guthrie, J. and Petty, R. (2000), "Intellectual capital: Australian annual reporting practices", Journal of Intellectual Capital, Vol. 1 No. 3, pp. 241-51.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.3 , pp. 241-251
    • Guthrie, J.1    Petty, R.2
  • 8
    • 0033235091 scopus 로고    scopus 로고
    • "The boundaries of financial reporting and how to extend them"
    • Lev, B. and Zarowin, P. (1999), "The boundaries of financial reporting and how to extend them", Journal of Accounting Research, Vol. 37 No. 2, pp. 353-83.
    • (1999) Journal of Accounting Research , vol.37 , Issue.2 , pp. 353-383
    • Lev, B.1    Zarowin, P.2
  • 9
    • 84986059245 scopus 로고    scopus 로고
    • "Exploring the reliability of social and environmental disclosures content analysis"
    • Milne, M. and Adler, R. (1999), "Exploring the reliability of social and environmental disclosures content analysis", Accounting, Auditing & Accountability Journal, Vol. 12 No. 2, pp. 237-56.
    • (1999) Accounting, Auditing & Accountability Journal , vol.12 , Issue.2 , pp. 237-256
    • Milne, M.1    Adler, R.2
  • 11
    • 84986037628 scopus 로고    scopus 로고
    • "Is intellectual capital performance and disclosure practices related?"
    • Williams, S. (2001), "Is intellectual capital performance and disclosure practices related?", Journal of Intellectual Capital, Vol. 2 No. 3, pp. 192-203.
    • (2001) Journal of Intellectual Capital , vol.2 , Issue.3 , pp. 192-203
    • Williams, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.