메뉴 건너뛰기




Volumn 15, Issue 36, 2005, Pages 40-50

Voluntary disclosure of intellectual capital by Hong Kong companies: Examining size, industry and growth effects over time

Author keywords

[No Author keywords available]

Indexed keywords


EID: 46249096919     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2005.tb00291.x     Document Type: Note
Times cited : (77)

References (61)
  • 1
    • 31444455164 scopus 로고    scopus 로고
    • How is Intellectual Capital Being Reported in a Developing Nation?
    • Accounting and Accountability in Emerging and Transition Economies
    • Abeysekera, I., and J. Guthrie., 2003, “How is Intellectual Capital Being Reported in a Developing Nation?", Research in Accounting in Emerging Economies, Supplement 2: Accounting and Accountability in Emerging and Transition Economies: 149-69.
    • (2003) Research in Accounting in Emerging Economies , pp. 149-169
    • Abeysekera, I.1    Guthrie, J.2
  • 2
    • 0039604680 scopus 로고    scopus 로고
    • Information Asymmetry, R&D and Insider Gains
    • Aboody, D., and B. Lev., 2000, “Information Asymmetry, R&D and Insider Gains”, Journal of Finance 55: 2747-66.
    • (2000) Journal of Finance , vol.55 , pp. 2747-2766
    • Aboody, D.1    Lev, B.2
  • 4
    • 84986018777 scopus 로고    scopus 로고
    • Italian Annual Intellectual Capital Disclosure: An Empirical Analysis
    • Bozzolan, S., F. Favotto., and F. Ricceri., 2003, “Italian Annual Intellectual Capital Disclosure: An Empirical Analysis”, Journal of Intellectual Capital 4, 4: 543-58.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.4 , pp. 543-558
    • Bozzolan, S.1    Favotto, F.2    Ricceri, F.3
  • 5
    • 84986161449 scopus 로고    scopus 로고
    • Intellectual Capital: Current Issues and Policy Implications
    • Brennan, N., and B. Connell., 2000, “Intellectual Capital: Current Issues and Policy Implications. Journal of Intellectual Capital 1, 3: 206-40.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.3 , pp. 206-240
    • Brennan, N.1    Connell, B.2
  • 6
    • 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 14, 4: 423-36.
    • (2001) Accounting, Auditing & Accountability Journal , vol.14 , Issue.4 , pp. 423-436
    • Brennan, N.1
  • 8
    • 0000858990 scopus 로고
    • The Value of Corporate Accounting Reports: Arguments for a Political Economy of Accounting
    • Cooper, D., and M. J. Sherer., 1984, “The Value of Corporate Accounting Reports: Arguments for a Political Economy of Accounting”, Accounting, Organizations and Society 9, 3/4: 207-32.
    • (1984) Accounting, Organizations and Society , vol.9 , Issue.3-4 , pp. 207-232
    • Cooper, D.1    Sherer, M.J.2
  • 10
    • 84934453286 scopus 로고
    • Agents Without Principles? The Spread of the Poison Pill Through the Intercorporate Network
    • Davis, G. F., 1991, “Agents Without Principles? The Spread of the Poison Pill Through the Intercorporate Network”, Administrative Science Quarterly 36: 583-613.
    • (1991) Administrative Science Quarterly , vol.36 , pp. 583-613
    • Davis, G.F.1
  • 11
    • 0000953669 scopus 로고
    • The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields
    • Di Maggio, P. J., and W. W. Powell., 1983, “The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields”, American Sociological Review 48: 147-60.
    • (1983) American Sociological Review , vol.48 , pp. 147-160
    • Di Maggio, P.J.1    Powell, W.W.2
  • 12
    • 84970428006 scopus 로고
    • Organisational Legitimacy: Social Values and Organisational Behaviour
    • Dowling, J., and J. Pfeffer., 1975, “Organisational Legitimacy: Social Values and Organisational Behaviour”, Pacific Sociological Review 18, 1: 122-26.
    • (1975) Pacific Sociological Review , vol.18 , Issue.1 , pp. 122-126
    • Dowling, J.1    Pfeffer, J.2
  • 15
    • 84986178260 scopus 로고    scopus 로고
    • Intellectual Capital and Traditional Measures of Corporate Performance
    • Firer, S., and S. M. Williams., 2003, “Intellectual Capital and Traditional Measures of Corporate Performance”, Journal of Intellectual Capital 4, 3: 348-61.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.3 , pp. 348-361
    • Firer, S.1    Williams, S.M.2
  • 16
    • 84935502702 scopus 로고
    • Mimetic Processes within an Interorganisational Field: An Empirical Test
    • Galaskiewicz, J., and S. Wasserman., 1989, “Mimetic Processes within an Interorganisational Field: An Empirical Test”, Administrative Science Quarterly 34: 454-79.
    • (1989) Administrative Science Quarterly , vol.34 , pp. 454-479
    • Galaskiewicz, J.1    Wasserman, S.2
  • 18
    • 84993026862 scopus 로고    scopus 로고
    • Intangibles: Lessons from the Past and a Look into the Future
    • Garcia-Ayuso, M., 2003, “Intangibles: Lessons from the Past and a Look into the Future”, Journal of Intellectual Capital 4, 4: 597-604.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.4 , pp. 597-604
    • Garcia-Ayuso, M.1
  • 19
    • 0000003406 scopus 로고
    • Recent Environmental Disclosures in Annual Reports of Australian Public and Private Sector Organisations
    • Gibson, R., and J. Guthrie., 1995, “Recent Environmental Disclosures in Annual Reports of Australian Public and Private Sector Organisations”, Accounting Forum 19, 2/3: 111-27.
    • (1995) Accounting Forum , vol.19 , Issue.2-3 , pp. 111-127
    • Gibson, R.1    Guthrie, J.2
  • 20
    • 84953586974 scopus 로고
    • Corporate Social and Environmental Reporting - A Review of the Literature and a Longitudinal Study of UK Disclosure
    • Gray, R., R. Kouhy., and S. Lavers., 1995, “Corporate Social and Environmental Reporting - A Review of the Literature and a Longitudinal Study of UK Disclosure”, Accounting, Auditing and Accountability Journal 8, 2: 47-77.
    • (1995) Accounting, Auditing and Accountability Journal , vol.8 , Issue.2 , pp. 47-77
    • Gray, R.1    Kouhy, R.2    Lavers, S.3
  • 21
    • 0036082997 scopus 로고    scopus 로고
    • The Social Accounting Project and Accounting Organisation and Society - Privileging Engagement Imaginings, New Accountings and Pragmatism over Critique?
    • Gray, R., 2002, “The Social Accounting Project and Accounting Organisation and Society - Privileging Engagement Imaginings, New Accountings and Pragmatism over Critique?", Accounting, Organisations and Society, 27: 687-708.
    • (2002) Accounting, Organisations and Society , vol.27 , pp. 687-708
    • Gray, R.1
  • 22
    • 85040395180 scopus 로고    scopus 로고
    • paper presented at the International Symposium on Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects, June, Amsterdam
    • Grojer, J. E., and U. Johanson., 1999, “Voluntary Guidelines on the Disclosure of Intangibles: A Bridge over Troubled Water?", paper presented at the International Symposium on Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects, June, Amsterdam.
    • (1999) Voluntary Guidelines on the Disclosure of Intangibles: A Bridge over Troubled Water?
    • Grojer, J.E.1    Johanson, U.2
  • 24
    • 84986170761 scopus 로고    scopus 로고
    • Intellectual Capital: Australian Annual Reporting Practices
    • Guthrie, J., and R. Petty., 2000, “Intellectual Capital: Australian Annual Reporting Practices”, Journal of Intellectual Capital 1, 3: 241-51.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.3 , pp. 241-251
    • Guthrie, J.1    Petty, R.2
  • 26
    • 84986076313 scopus 로고    scopus 로고
    • Using Content Analysis as a Research Method to Inquire into Intellectual Capital Reporting
    • Guthrie, J., R. Petty., K. Yongvanich., and F. Ricceri., 2004, “Using Content Analysis as a Research Method to Inquire into Intellectual Capital Reporting”, Journal of Intellectual Capital 5, 2: 282-93.
    • (2004) Journal of Intellectual Capital , vol.5 , Issue.2 , pp. 282-293
    • Guthrie, J.1    Petty, R.2    Yongvanich, K.3    Ricceri, F.4
  • 27
    • 84937312499 scopus 로고
    • How Much is that Company Worth? Interorganizational Relationships, Uncertainty, and Acquisition Premiums
    • Haunschild, P. R., 1994, “How Much is that Company Worth? Interorganizational Relationships, Uncertainty, and Acquisition Premiums”, Administrative Science Quarterly, 39: 391-411.
    • (1994) Administrative Science Quarterly , vol.39 , pp. 391-411
    • Haunschild, P.R.1
  • 28
    • 15844428939 scopus 로고    scopus 로고
    • IAS 38
    • International Accounting Standards Committee (IASC), 1998, IAS 38 Intangible Assets.
    • (1998) Intangible Assets
  • 31
    • 21344483941 scopus 로고
    • Cross Sectional Determinants of Analysts Ratings of Corporate Disclosures
    • Lang, M., and R. Lundholm., 1993, “Cross Sectional Determinants of Analysts Ratings of Corporate Disclosures”, Journal of Accounting Research 31: 246-71.
    • (1993) Journal of Accounting Research , vol.31 , pp. 246-271
    • Lang, M.1    Lundholm, R.2
  • 32
    • 85040409430 scopus 로고    scopus 로고
    • Conference Proceedings: Measuring and Reporting Intellectual Capital, Experience, Issues and Prospects, an International Symposium, Organisation for Economic Cooperation and Development, Amsterdam
    • Lev, B., 1999, “The Inadequate Public Information on Intellectual Capital and its Consequences”, Conference Proceedings: Measuring and Reporting Intellectual Capital, Experience, Issues and Prospects, an International Symposium, Organisation for Economic Cooperation and Development, Amsterdam.
    • (1999) The Inadequate Public Information on Intellectual Capital and its Consequences
    • Lev, B.1
  • 34
    • 34250773664 scopus 로고    scopus 로고
    • Known Quantities - Managing and Measuring Knowledge
    • Marr, B., 2003, “Known Quantities - Managing and Measuring Knowledge”, Financial Management 3/4: 26-7.
    • (2003) Financial Management , vol.3-4 , pp. 26-27
    • Marr, B.1
  • 35
    • 84986083707 scopus 로고    scopus 로고
    • Why Do Firms Measure their Intellectual Capital?
    • Marr, B., D. Gray., and A. Neely., 2003, “Why Do Firms Measure their Intellectual Capital?", Journal of Intellectual Capital 4, 4: 441-64.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.4 , pp. 441-464
    • Marr, B.1    Gray, D.2    Neely, A.3
  • 36
    • 84986172345 scopus 로고    scopus 로고
    • Twenty-Five Years of Social and Environmental Accounting Research - Is There a Silver Jubilee to Celebrate?
    • Matthews, M. R., 1997, “Twenty-Five Years of Social and Environmental Accounting Research - Is There a Silver Jubilee to Celebrate?", Accounting, Auditing and Accountability Journal 10, 4: 481-531.
    • (1997) Accounting, Auditing and Accountability Journal , vol.10 , Issue.4 , pp. 481-531
    • Matthews, M.R.1
  • 41
    • 55649092836 scopus 로고    scopus 로고
    • The Construction of Transparency through Accounting on Intellectual Capital (IC)?
    • Olsson, B., 1999, The Construction of Transparency through Accounting on Intellectual Capital (IC)?", Journal of Human Resource Costing and Accounting 4, 1: 7-10.
    • (1999) Journal of Human Resource Costing and Accounting , vol.4 , Issue.1 , pp. 7-10
    • Olsson, B.1
  • 42
    • 0141846883 scopus 로고    scopus 로고
    • Annual Reporting Practices: Information about Human Resources in Corporate Annual Reports in Major Swedish Companies
    • Olsson, B., 2001, “Annual Reporting Practices: Information about Human Resources in Corporate Annual Reports in Major Swedish Companies”, Journal of Human Resource Costing and Accounting 6, 1: 39-52.
    • (2001) Journal of Human Resource Costing and Accounting , vol.6 , Issue.1 , pp. 39-52
    • Olsson, B.1
  • 43
    • 84893899451 scopus 로고
    • Late Adoption of the Multidivisional Form by Large U. S. Corporations: Institutional, Political and Economic Accounts
    • Palmer, D., D. Jennings., and X. Zhou., 1993, “Late Adoption of the Multidivisional Form by Large U. S. Corporations: Institutional, Political and Economic Accounts”, Administrative Science Quarterly, 38: 100-31.
    • (1993) Administrative Science Quarterly , vol.38 , pp. 100-131
    • Palmer, D.1    Jennings, D.2    Zhou, X.3
  • 44
    • 85040405759 scopus 로고    scopus 로고
    • Interlocking Directorates as a Mechanism for the Interorganisational Diffusion of Innovations: Some Australian Evidence on the Transfer of Quality System Certification
    • University of New South Wales
    • Petty, R., 1997, “Interlocking Directorates as a Mechanism for the Interorganisational Diffusion of Innovations: Some Australian Evidence on the Transfer of Quality System Certification”, Master of Commerce honours thesis, University of New South Wales.
    • (1997) Master of Commerce honours thesis
    • Petty, R.1
  • 46
    • 84986018647 scopus 로고    scopus 로고
    • Intellectual Capital Literature Review: Measurement, Reporting and Management
    • Petty, R., and J. Guthrie., 2000, “Intellectual Capital Literature Review: Measurement, Reporting and Management”, Journal of Intellectual Capital 1, 2: 155-76.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.2 , pp. 155-176
    • Petty, R.1    Guthrie, J.2
  • 48
    • 84938052368 scopus 로고
    • A Conceptual Framework for Environmental Analysis of Social Issues and Evaluation of Business Response Patterns
    • Sethi, S. P., 1979, “A Conceptual Framework for Environmental Analysis of Social Issues and Evaluation of Business Response Patterns”, Academy of Management Review 4, 1: 63-74.
    • (1979) Academy of Management Review , vol.4 , Issue.1 , pp. 63-74
    • Sethi, S.P.1
  • 53
    • 12144264209 scopus 로고    scopus 로고
    • Human Resources Information Disclosure in Annual Reports: An International Comparison
    • Subbarao, A. V., and D. Zeghal., 1997, “Human Resources Information Disclosure in Annual Reports: An International Comparison”, Journal of Human Resource Costing and Accounting 2, 2: 53-73.
    • (1997) Journal of Human Resource Costing and Accounting , vol.2 , Issue.2 , pp. 53-73
    • Subbarao, A.V.1    Zeghal, D.2
  • 54
    • 21844442887 scopus 로고
    • Managing Legitimacy: Strategic and Institutional Approaches
    • Suchman, M. C., 1995, “Managing Legitimacy: Strategic and Institutional Approaches”, Academy of Management Review 20, 3: 571-610.
    • (1995) Academy of Management Review , vol.20 , Issue.3 , pp. 571-610
    • Suchman, M.C.1
  • 58
    • 0000189829 scopus 로고    scopus 로고
    • Sources of Change in the Formal Structure of Organizations: The Diffusion of Civil Service Reform, 1880-1935
    • “Sources of Change in the Formal Structure of Organizations: The Diffusion of Civil Service Reform, 1880-1935", Administrative Science Quarterly 28: 22-39.
    • Administrative Science Quarterly , vol.28 , pp. 22-39
  • 60
    • 0002044184 scopus 로고
    • Commentary: The Future of Accounting and Disclosure in an Evolving World: The Need for Dramatic Change
    • Wallman, S. M. H., 1995, “Commentary: The Future of Accounting and Disclosure in an Evolving World: The Need for Dramatic Change”, Accounting Horizons: 81-91.
    • (1995) Accounting Horizons , pp. 81-91
    • Wallman, S.M.H.1
  • 61
    • 84986037628 scopus 로고    scopus 로고
    • Is Intellectual Capital Performance and Disclosure Practices Related?
    • Williams, S. M., 2001, “Is Intellectual Capital Performance and Disclosure Practices Related?", Journal of Intellectual Capital 2, 3: 192-203.
    • (2001) Journal of Intellectual Capital , vol.2 , Issue.3 , pp. 192-203
    • Williams, S.M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.