메뉴 건너뛰기




Volumn 8, Issue 1, 2004, Pages 46-54

Reporting on intellectual capital: Why, what and how?

Author keywords

Disclosure; Intangible assets; Intellectual capital

Indexed keywords


EID: 84992974863     PISSN: 13683047     EISSN: None     Source Type: Journal    
DOI: 10.1108/13683040410524739     Document Type: Article
Times cited : (89)

References (23)
  • 3
    • 0030213196 scopus 로고    scopus 로고
    • Value-relevance of nonfinancial information: the wireless communication industry
    • Amir, E. and Lev, B. (1996), “ Value-relevance of nonfinancial information: the wireless communication industry ”, Journal of Accounting and Economics, Vol. 22, pp. 3-30.
    • (1996) Journal of Accounting and Economics , vol.22 , pp. 3-30
    • Amir, E.1    Lev, B.2
  • 4
    • 0000345393 scopus 로고    scopus 로고
    • The knowledge toolbox: a review of the tools available to measure and manage intangible resources
    • Bontis, N., Dragonetti, N.C., Jacobsen, K. and Roos, G. (1999), “ The knowledge toolbox: a review of the tools available to measure and manage intangible resources ”, European Management Journal, Vol. 17 No. 4, pp. 391-402
    • (1999) European Management Journal , vol.17 , Issue.4 , pp. 391-402
    • Bontis, N.1    Dragonetti, N.C.2    Jacobsen, K.3    Roos, G.4
  • 5
    • 0031184823 scopus 로고    scopus 로고
    • Disclosure level and the cost of equity capital
    • July
    • Botosan, C.A. (1997), “ Disclosure level and the cost of equity capital ”, The Accounting Review, Vol. 72 No. 3, July, pp. 323-349.
    • (1997) The Accounting Review , vol.72 , Issue.3 , pp. 323-349
    • Botosan, C.A.1
  • 7
    • 1042276399 scopus 로고    scopus 로고
    • Multiple integrated performance management systems: IC and BSC in a software company
    • Bukh, P.N., Rosenkrands Johansen, M. and Mouritsen, J. (2002), “ Multiple integrated performance management systems: IC and BSC in a software company ”, Singapore Management Review, Vol. 24 No. 3, pp. 21-33.
    • (2002) Singapore Management Review , vol.24 , Issue.3 , pp. 21-33
    • Bukh, P.N.1    Rosenkrands Johansen, M.2    Mouritsen, J.3
  • 10
    • 0012319054 scopus 로고    scopus 로고
    • Information asymmetry, corporate disclosure, and the capital market: a review of the empirical disclosure literature
    • Healy, P.M. and Palelu, K.G. (2001), “ Information asymmetry, corporate disclosure, and the capital market: a review of the empirical disclosure literature ”, Journal of Accounting and Economics, Vol. 31, pp. 405-440.
    • (2001) Journal of Accounting and Economics , vol.31 , pp. 405-440
    • Healy, P.M.1    Palelu, K.G.2
  • 11
    • 84961558796 scopus 로고    scopus 로고
    • Constructing a knowledge-based identity: experiences from working with intellectual capital statements
    • Kjærgaard, I. (2003), “ Constructing a knowledge-based identity: experiences from working with intellectual capital statements ”, Corporate Reputation Review, Vol. 3 No. 3, pp. 266-275.
    • (2003) Corporate Reputation Review , vol.3 , Issue.3 , pp. 266-275
    • Kjærgaard, I.1
  • 12
    • 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, pp. 353-386.
    • (1999) Journal of Accounting Research , vol.37 , pp. 353-386
    • Lev, B.1    Zarowin, P.2
  • 13
    • 84986083707 scopus 로고    scopus 로고
    • Why do firms measure their intellectual capital
    • Marr, B., Gray, D. and Neely, A. (2003), “ Why do firms measure their intellectual capital ”, Journal of Intellectual Capital, Vol. 4 No. 4, pp. 441-464.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.4 , pp. 441-464
    • Marr, B.1    Gray, D.2    Neely, A.3
  • 15
    • 19744372393 scopus 로고    scopus 로고
    • Measuring and managing intellectual capital and knowledge assets in new economy organisations
    • Gee London
    • Marr, B. and Schiuma, G. (2001), “ Measuring and managing intellectual capital and knowledge assets in new economy organisations ”, in Bourne, M. (Ed.), Handbook of Performance Measurement, Gee, London.
    • (2001) Handbook of Performance Measurement
    • Marr, B.1    Schiuma, G.2    Bourne, M.3
  • 16
    • 0032337940 scopus 로고    scopus 로고
    • Driving growth: economic value added versus intellectual capital
    • Mouritsen, J. (1998), “ Driving growth: economic value added versus intellectual capital ”, Management Accounting Reserach, Vol. 9, pp. 461-482.
    • (1998) Management Accounting Reserach , vol.9 , pp. 461-482
    • Mouritsen, J.1
  • 17
    • 84992934244 scopus 로고    scopus 로고
    • The 2nd wave of knowledge management: re-centring knowledge management through intellectual capital
    • forthcoming
    • Mouritsen, J. and Larsen, H.T. (2004), “ The 2nd wave of knowledge management: re-centring knowledge management through intellectual capital ”, British Accounting Review (forthcoming).
    • (2004) British Accounting Review
    • Mouritsen, J.1    Larsen, H.T.2
  • 18
    • 0035486193 scopus 로고    scopus 로고
    • Intellectual capital and the ‘capable firm’: narrating, visualising and numbering for managing knowledge
    • Mouritsen, J., Larsen, H.T. and Bukh, P.N. (2001a), “ Intellectual capital and the ‘capable firm’: narrating, visualising and numbering for managing knowledge ”, Accounting, Organisations and Society, Vol. 26 No. 7, pp. 735-762.
    • (2001) Accounting, Organisations and Society , vol.26 , Issue.7 , pp. 735-762
    • Mouritsen, J.1    Larsen, H.T.2    Bukh, P.N.3
  • 19
    • 84986133539 scopus 로고    scopus 로고
    • Reading an intellectual capital statement: describing and prescribing knowledge management strategies
    • Mouritsen, J., Larsen, H.T., Bukh, P.N. and Rosenkrands Johansen, M. (2001b), “ Reading an intellectual capital statement: describing and prescribing knowledge management strategies ”, Journal of Intellectual Capital, Vol. 2 No. 4, pp. 359-383.
    • (2001) Journal of Intellectual Capital , vol.2 , Issue.4 , pp. 359-383
    • Mouritsen, J.1    Larsen, H.T.2    Bukh, P.N.3    Rosenkrands Johansen, M.4
  • 22
    • 0003278317 scopus 로고    scopus 로고
    • The future of accounting and financial reporting, part II: the colorized approach
    • Wallman, S. (1996), “ The future of accounting and financial reporting, part II: the colorized approach ”, Accounting Horizons, Vol. 10 No. 2, pp. 138-148.
    • (1996) Accounting Horizons , vol.10 , Issue.2 , pp. 138-148
    • Wallman, S.1
  • 23
    • 33746971784 scopus 로고    scopus 로고
    • The future of accounting and financial reporting, part IV: ‘access’ accounting
    • Wallman, S. (1997), “ The future of accounting and financial reporting, part IV: ‘access’ accounting ”, Accounting Horizons, Vol. 11 No. 2, pp. 103-116.
    • (1997) Accounting Horizons , vol.11 , Issue.2 , pp. 103-116
    • Wallman, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.