메뉴 건너뛰기




Volumn 5, Issue 1, 2008, Pages 63-82

The intellectual capital disclosures of technology-driven companies: Evidence from Indonesia

Author keywords

Annual reports; Content analysis; Disclosure; IC; Indonesia; Intellectual Capital; Technology driven company

Indexed keywords


EID: 46249104625     PISSN: 14794853     EISSN: 14794861     Source Type: Journal    
DOI: 10.1504/IJLIC.2008.018883     Document Type: Article
Times cited : (19)

References (44)
  • 1
    • 27544492494 scopus 로고    scopus 로고
    • Abdolmohammadi, M.J. (2005) 'Intellectual capital disclosure and market capitalization', Journal of Intellectual Capital, 6, No. 3, pp.397-416 (retrieved 15 February 2006, from Emerald Insight database).
    • Abdolmohammadi, M.J. (2005) 'Intellectual capital disclosure and market capitalization', Journal of Intellectual Capital, Vol. 6, No. 3, pp.397-416 (retrieved 15 February 2006, from Emerald Insight database).
  • 6
    • 46249103573 scopus 로고    scopus 로고
    • Central Asia Tbk
    • Jakarta
    • Bank Central Asia Tbk (2004) Annual Report 2004, Jakarta.
    • (2004) Annual Report 2004
    • Bank1
  • 11
    • 0035582316 scopus 로고    scopus 로고
    • Assessing knowledge assets: A review of the models used to measure intellectual capital
    • Bontis, N. (2001) 'Assessing knowledge assets: A review of the models used to measure intellectual capital', International Journal of Management Reviews, Vol. 3, No. 1, pp.41-60.
    • (2001) International Journal of Management Reviews , vol.3 , Issue.1 , pp. 41-60
    • Bontis, N.1
  • 12
    • 84986018777 scopus 로고    scopus 로고
    • Italian annual intellectual capital disclosure: An empirical analysis
    • Bozzolan, S., Favotto, F. and Ricceri, F. (2003) 'Italian annual intellectual capital disclosure: An empirical analysis', Journal of Intellectual Capital, Vol. 4, No. 2, pp.543-558.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.2 , pp. 543-558
    • Bozzolan, S.1    Favotto, F.2    Ricceri, F.3
  • 13
    • 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', Journal of Intellectual Capital, Vol. 14, No. 1, pp.423-436.
    • (2001) Journal of Intellectual Capital , vol.14 , Issue.1 , pp. 423-436
    • Brennan, N.1
  • 14
    • 84986174482 scopus 로고    scopus 로고
    • Commentary: The relevance of intellectual capital disclosure: A paradox?
    • Bukh, P.N. 2003) 'Commentary: The relevance of intellectual capital disclosure: A paradox?', Journal of Intellectual Capital, Vol. 16, No. 1, pp.49-56.
    • (2003) Journal of Intellectual Capital , vol.16 , Issue.1 , pp. 49-56
    • Bukh, P.N.1
  • 17
    • 46249102195 scopus 로고    scopus 로고
    • Encarta Dictionary (2006) Encarta Dictionary Tools, Microsoft Encarta.
    • Encarta Dictionary (2006) Encarta Dictionary Tools, Microsoft Encarta.
  • 18
    • 46249092211 scopus 로고    scopus 로고
    • Gajah Tunggal Tbk (2004) Annual Report 2004, Jakarta.
    • Gajah Tunggal Tbk (2004) Annual Report 2004, Jakarta.
  • 19
    • 27544489784 scopus 로고    scopus 로고
    • Intellectual capital performance of commercial banks in Malaysia
    • retrieved 21 March from Emerald Insight database
    • Goh, P.C. (2005) 'Intellectual capital performance of commercial banks in Malaysia', Journal of Intellectual Capital, Vol. 6, No. 3, pp.385-396 (retrieved 21 March 2006 from Emerald Insight database).
    • (2005) Journal of Intellectual Capital , vol.6 , Issue.3 , pp. 385-396
    • Goh, P.C.1
  • 20
    • 84986052234 scopus 로고    scopus 로고
    • Goh, P.C. and Lim, K.P. (2004) 'Disclosing intellectual capital in company annual reports: Evidence from Malaysia', Journal of Intellectual Capital, 5, No. 3, pp.500-510 (retrieved 21 February 2006 from Emerald Insight database).
    • Goh, P.C. and Lim, K.P. (2004) 'Disclosing intellectual capital in company annual reports: Evidence from Malaysia', Journal of Intellectual Capital, Vol. 5, No. 3, pp.500-510 (retrieved 21 February 2006 from Emerald Insight database).
  • 21
    • 84986099166 scopus 로고    scopus 로고
    • The management, measurement and the reporting of intellectual capital
    • Guthrie, J. (2001) 'The management, measurement and the reporting of intellectual capital', Journal of Intellectual Capital, Vol. 2, No. 1, pp.27-41.
    • (2001) Journal of Intellectual Capital , vol.2 , Issue.1 , pp. 27-41
    • Guthrie, J.1
  • 22
    • 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.241-251.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.3 , pp. 241-251
    • Guthrie, J.1    Petty, R.2
  • 23
    • 46249116520 scopus 로고    scopus 로고
    • Guthrie, J., Petty, R., Ferrier, F. and Wells, R. (1999) 'There is no accounting for intellectual capital in Australia: Review of annual reporting practices and the internal measurement of intangibles within Australian organizations', Paper Presented at the International Symposium Measuring and Reporting Intellectual Capital: Experience, Issues and Propects, Amsterdam, 9-10 June.
    • Guthrie, J., Petty, R., Ferrier, F. and Wells, R. (1999) 'There is no accounting for intellectual capital in Australia: Review of annual reporting practices and the internal measurement of intangibles within Australian organizations', Paper Presented at the International Symposium "Measuring and Reporting Intellectual Capital: Experience, Issues and Propects", Amsterdam, 9-10 June.
  • 24
    • 84986076313 scopus 로고    scopus 로고
    • Using content analysis as a research method to inquire into intellectual capital reporting
    • Guthrie, J., Petty, R., Yongvanich, K. and Ficceri, F. (2004) 'Using content analysis as a research method to inquire into intellectual capital reporting', Journal of Intellectual Capital, Vol. 5, No. 2, pp.282-293.
    • (2004) Journal of Intellectual Capital , vol.5 , Issue.2 , pp. 282-293
    • Guthrie, J.1    Petty, R.2    Yongvanich, K.3    Ficceri, F.4
  • 27
    • 0002091684 scopus 로고    scopus 로고
    • Using the balanced scorecard as a strategic management system
    • January-February
    • Kaplan, R. and Norton, D. (1996) 'Using the balanced scorecard as a strategic management system, Harvard Business Review, January-February.
    • (1996) Harvard Business Review
    • Kaplan, R.1    Norton, D.2
  • 30
    • 84986019068 scopus 로고    scopus 로고
    • Developing and managing knowledge through intellectual capital statements
    • Mouritsen, J., Bukh, P.N., Larsen, H.T. and Johansen, M.R. (2002) 'Developing and managing knowledge through intellectual capital statements', Journal intellectual Capital, Vol. 3, No. 1, pp.10-29.
    • (2002) Journal intellectual Capital , vol.3 , Issue.1 , pp. 10-29
    • Mouritsen, J.1    Bukh, P.N.2    Larsen, H.T.3    Johansen, M.R.4
  • 31
    • 84992974863 scopus 로고    scopus 로고
    • Reporting on intellectual capital: Why, what and how?
    • Mouritsen, J., Bukh, P.N. and Marr, B. (2004) 'Reporting on intellectual capital: Why, what and how?', Measuring Business Excellence, Vol. 8, No. 1, pp.40-54.
    • (2004) Measuring Business Excellence , vol.8 , Issue.1 , pp. 40-54
    • Mouritsen, J.1    Bukh, P.N.2    Marr, B.3
  • 36
    • 46249096919 scopus 로고    scopus 로고
    • Voluntary disclosure of intellectual capital by Hong Kong companies: Examining size, industry and growth effects over time
    • retrieved 27 February, from ProQuest database
    • Petty, R. and Cuganesan, S. (2005) 'Voluntary disclosure of intellectual capital by Hong Kong companies: Examining size, industry and growth effects over time', Australian Accounting Review, Vol. 15, No. 2 (retrieved 27 February 2006, from ProQuest database).
    • (2005) Australian Accounting Review , vol.15 , Issue.2
    • Petty, R.1    Cuganesan, S.2
  • 38
    • 46249117867 scopus 로고    scopus 로고
    • Roslender, D. and Fincham, D. (2001) 'Thinking critically about intellectual capital accounting', Journal of Intellectual Capital, 14 No. 4, no. 191-199
    • Roslender, D. and Fincham, D. (2001) 'Thinking critically about intellectual capital accounting', Journal of Intellectual Capital, Vol. 14 No. 4, no. 191-199
  • 39
    • 84992996825 scopus 로고    scopus 로고
    • Intellectual capital in Egyptian software firms
    • Nos. 4-5 retrieved 15 June, from FroQuest database
    • Seleim, A. and Ashour, A. (2004) 'Intellectual capital in Egyptian software firms', The learning Organization, Vol. 11, Nos. 4-5 (retrieved 15 June 2006, from FroQuest database).
    • (2004) The learning Organization , vol.11
    • Seleim, A.1    Ashour, A.2
  • 40
    • 46249126163 scopus 로고    scopus 로고
    • Skandia Insurance Company
    • Skandia Insurance Company (1998) http://www.skandia.se/group/Index.htm.
    • (1998)
  • 43
    • 46249093154 scopus 로고
    • The Swedish Coalition of Service Industries , SCSI, Stockholm
    • The Swedish Coalition of Service Industries (1995) Valuation of Service Companies, SCSI, Stockholm.
    • (1995) Valuation of Service Companies
  • 44
    • 19944368398 scopus 로고    scopus 로고
    • Annual report IC disclosures in the Netherlands, France and Germany
    • retrieved 27 February from ProQuest database
    • Vergauwen P.G.M.C. and Van Alem F.J.V. (2005) 'Annual report IC disclosures in the Netherlands, France and Germany', Journal of Intellectual Capital, Vol. 6, No. 1 (retrieved 27 February 2006 from ProQuest database).
    • (2005) Journal of Intellectual Capital , vol.6 , Issue.1
    • Vergauwen, P.G.M.C.1    Van Alem, F.J.V.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.