메뉴 건너뛰기




Volumn 8, Issue 2, 2007, Pages 216-235

Intellectual capital and capital markets: Additional evidence

Author keywords

Capital markets; Financial performance; Intellectual capital

Indexed keywords


EID: 34247371528     PISSN: 14691930     EISSN: None     Source Type: Journal    
DOI: 10.1108/14691930710742817     Document Type: Article
Times cited : (52)

References (43)
  • 1
    • 20144374706 scopus 로고    scopus 로고
    • "The value relevance of intangibles: The case of software capitalization"
    • Aboody, D. and Lev, B. (1998), "The value relevance of intangibles: the case of software capitalization", Journal of Accounting Research, Supplement, Vol. 36, pp. 161-91.
    • (1998) Journal of Accounting Research, Supplement , vol.36 , pp. 161-191
    • Aboody, D.1    Lev, B.2
  • 3
    • 84984275788 scopus 로고
    • "Forecasts of earnings per share: Possible sources of analysts' superiority and bias"
    • Affleck-Graves, J., Davis, R. and Mendenhall, T. (1990), "Forecasts of earnings per share: Possible sources of analysts' superiority and bias", Contemporary Accounting Research, Vol. 6, pp. 501-17.
    • (1990) Contemporary Accounting Research , vol.6 , pp. 501-517
    • Affleck-Graves, J.1    Davis, R.2    Mendenhall, T.3
  • 4
    • 34247352005 scopus 로고    scopus 로고
    • working paper, Stern School of Business, New York University, New York, NY
    • Amir, E., Lev, B. and Sougiannis, T. (1999), "What analysts value analysts?", working paper, Stern School of Business, New York University, New York, NY.
    • (1999) "What Analysts Value Analysts?"
    • Amir, E.1    Lev, B.2    Sougiannis, T.3
  • 5
    • 14344255538 scopus 로고    scopus 로고
    • "Do financial analysts get intangibles?"
    • Amir, E., Lev, B. and Sougiannis, T. (2003), "Do financial analysts get intangibles?", European Accounting Review, Vol. 12 No. 4, pp. 635-59.
    • (2003) European Accounting Review , vol.12 , Issue.4 , pp. 635-659
    • Amir, E.1    Lev, B.2    Sougiannis, T.3
  • 6
  • 10
    • 84986161449 scopus 로고    scopus 로고
    • "Intellectual capital: Current issues and policy implications"
    • Brennan, N. and Connell, B. (2000), "Intellectual capital: Current issues and policy implications", Journal of Intellectual Capital, Vol. 3 No. 1, pp. 206-40.
    • (2000) Journal of Intellectual Capital , vol.3 , Issue.1 , pp. 206-240
    • Brennan, N.1    Connell, B.2
  • 11
    • 0004104116 scopus 로고    scopus 로고
    • International Thomson Press, London
    • Brooking, A. (1997), Intellectual Capital, International Thomson Press, London.
    • (1997) Intellectual Capital
    • Brooking, A.1
  • 12
    • 84986174482 scopus 로고    scopus 로고
    • "The relevance of intellectual capital disclosure: A paradox?"
    • Bukh, P.N. (2003), "The relevance of intellectual capital disclosure: A paradox?", Accounting, Auditing & Accountability Journal, Vol. 6 No. 1, pp. 49-56.
    • (2003) Accounting, Auditing & Accountability Journal , vol.6 , Issue.1 , pp. 49-56
    • Bukh, P.N.1
  • 14
    • 21844519267 scopus 로고
    • "A simple approximation of Tobin's Q"
    • Chung, K.H. and Pruitt, S.W. (1994), "A simple approximation of Tobin's Q", Financial Management, Vol. 23 No. 3, pp. 70-5.
    • (1994) Financial Management , vol.23 , Issue.3 , pp. 70-75
    • Chung, K.H.1    Pruitt, S.W.2
  • 16
    • 0012727373 scopus 로고    scopus 로고
    • "The measurement and management of intellectual capital: An introduction"
    • Dzinkowski, R. (2000), "The measurement and management of intellectual capital: An introduction", Management Accounting (UK), Vol. 78 No. 2, pp. 32-6.
    • (2000) Management Accounting (UK) , vol.78 , Issue.2 , pp. 32-36
    • Dzinkowski, R.1
  • 18
    • 0000500577 scopus 로고    scopus 로고
    • "Developing intellectual capital at Skandia"
    • Edvinsson, L. (1997), "Developing intellectual capital at Skandia", Long Range Planning, Vol. 30 No. 3, pp. 266-73.
    • (1997) Long Range Planning , vol.30 , Issue.3 , pp. 266-273
    • Edvinsson, L.1
  • 19
    • 0141830575 scopus 로고    scopus 로고
    • FASB Steering Committee Business, Reporting Research Project, Financial Accounting Standard Board, Norfolk, CT
    • FASB (2001), Improving Business Reporting: Insights into Enhancing Voluntary Disclosures, Steering Committee Business, Reporting Research Project, Financial Accounting Standard Board, Norfolk, CT.
    • (2001) Improving Business Reporting: Insights Into Enhancing Voluntary Disclosures
  • 20
    • 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
  • 21
    • 84989085762 scopus 로고
    • "The strategic analysis of intangible resources"
    • Hall, R. (1992), "The strategic analysis of intangible resources", Stratetig Management Journal, Vol. 13 No. 2, pp. 135-44.
    • (1992) Stratetig Management Journal , vol.13 , Issue.2 , pp. 135-144
    • Hall, R.1
  • 22
    • 33644869211 scopus 로고    scopus 로고
    • "Personnel investments and abnormal return: Knowledge-based firms and human resource accounting"
    • Hansson, B. (1997), "Personnel investments and abnormal return: knowledge-based firms and human resource accounting", Journal of Human Resource Costing and Accounting, Vol. 2 No. 2, pp. 9-29.
    • (1997) Journal of Human Resource Costing and Accounting , vol.2 , Issue.2 , pp. 9-29
    • Hansson, B.1
  • 23
    • 84986132610 scopus 로고    scopus 로고
    • "Intellectual capital and the capital market - Organization and competence"
    • Holland, J. (2003), "Intellectual capital and the capital market - organization and competence", Accounting, Auditing & Accountability Journal, Vol. 16 No. 1, pp. 39-48.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.1 , pp. 39-48
    • Holland, J.1
  • 24
    • 84986052221 scopus 로고    scopus 로고
    • "The linkage between management practices, intangibles performance and stock returns"
    • Hurwitz, J., Lines, S., Montgomery, B. and Schmidt, J. (2002), "The linkage between management practices, intangibles performance and stock returns", Journal of Intellectual Capital, Vol. 3 No. 1, pp. 51-61.
    • (2002) Journal of Intellectual Capital , vol.3 , Issue.1 , pp. 51-61
    • Hurwitz, J.1    Lines, S.2    Montgomery, B.3    Schmidt, J.4
  • 25
    • 0042074498 scopus 로고    scopus 로고
    • "Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard"
    • Ittner, C.D., Larcker, D.F. and Meyer, M.W. (2003), "Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard", The Accounting Review, Vol. 78 No. 3, pp. 725-58.
    • (2003) The Accounting Review , vol.78 , Issue.3 , pp. 725-758
    • Ittner, C.D.1    Larcker, D.F.2    Meyer, M.W.3
  • 27
    • 84993035657 scopus 로고    scopus 로고
    • "Performance measures for increasing intellectual capital"
    • March-April
    • Knight, D.J. (1999), "Performance measures for increasing intellectual capital", Planning Review, Vol. 27 No. 2, March-April, pp. 22-7.
    • (1999) Planning Review , vol.27 , Issue.2 , pp. 22-27
    • Knight, D.J.1
  • 30
    • 0030079993 scopus 로고    scopus 로고
    • "The capitalization, amortization, and value relevance of R&D"
    • Lev, B. and Sougiannis, T. (1996), "The capitalization, amortization, and value relevance of R&D", Journal of Accounting and Economics, Vol. 21, pp. 107-38.
    • (1996) Journal of Accounting and Economics , vol.21 , pp. 107-138
    • Lev, B.1    Sougiannis, T.2
  • 31
    • 0002830644 scopus 로고    scopus 로고
    • "Discussion of comprehensive income reporting and analysts' valuation judgments"
    • Lipe, M.G. (1998), "Discussion of comprehensive income reporting and analysts' valuation judgments", Journal of Accounting Research, Supplement, pp. 77-83.
    • (1998) Journal of Accounting Research, Supplement , pp. 77-83
    • Lipe, M.G.1
  • 32
    • 0034340520 scopus 로고    scopus 로고
    • "Stock returns and accounting earnings"
    • Liu, J. and Thomas, J. (2000), "Stock returns and accounting earnings", Journal of Accounting Research, Vol. 38, pp. 71-101.
    • (2000) Journal of Accounting Research , vol.38 , pp. 71-101
    • Liu, J.1    Thomas, J.2
  • 33
    • 34247334595 scopus 로고    scopus 로고
    • "Diversification, Ricardian rents, and Tobin's Q"
    • Montgomery, C.A. and Wernerfelt, B. (1998), "Diversification, Ricardian rents, and Tobin's Q", Rand Journal of Economics, Vol. 9 No. 4, pp. 85-101.
    • (1998) Rand Journal of Economics , vol.9 , Issue.4 , pp. 85-101
    • Montgomery, C.A.1    Wernerfelt, B.2
  • 34
    • 84986101091 scopus 로고    scopus 로고
    • "Intellectual capital and the capital market: The circulability of intellectual capital"
    • Mouritsen, J. (2003), "Intellectual capital and the capital market: the circulability of intellectual capital", Accounting, Auditing & Accountability Journal, Vol. 16 No. 1, pp. 18-30.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.1 , pp. 18-30
    • Mouritsen, J.1
  • 36
    • 0001720621 scopus 로고    scopus 로고
    • "Combining earnings and book value in equity valuation"
    • Penman, S.H. (1998), "Combining earnings and book value in equity valuation", Contemporary Accounting Research, Vol. 5 No. 3, pp. 291-324.
    • (1998) Contemporary Accounting Research , vol.5 , Issue.3 , pp. 291-324
    • Penman, S.H.1
  • 38
    • 0003106484 scopus 로고
    • "The core competencies of the corporation"
    • May-June
    • Prahalad, C.K. and Hamel, G. (1990), "The core competencies of the corporation", Harvard Business Review, Vol. 68, May-June, pp. 79-91.
    • (1990) Harvard Business Review , vol.68 , pp. 79-91
    • Prahalad, C.K.1    Hamel, G.2
  • 39
    • 84986166744 scopus 로고    scopus 로고
    • "Intellectual capital and firm performance of US multinational firms: A study of the resource-based and stakeholder views"
    • Riahi-Belkaoui, A. (2003), "Intellectual capital and firm performance of US multinational firms: A study of the resource-based and stakeholder views", Journal of Intellectual Capital, Vol. 4 No. 2, pp. 215-26.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.2 , pp. 215-226
    • Riahi-Belkaoui, A.1
  • 41
  • 43
    • 0031206230 scopus 로고    scopus 로고
    • "Changing in accounting policies and investment analysts' fixation on accounting figures"
    • Vergoossen, R.G.A. (1997), "Changing in accounting policies and investment analysts' fixation on accounting figures", Accounting, Organization and Society, Vol. 22 No. 6, pp. 589-607.
    • (1997) Accounting, Organization and Society , vol.22 , Issue.6 , pp. 589-607
    • Vergoossen, R.G.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.