메뉴 건너뛰기




Volumn 7, Issue 3, 2005, Pages 78-116

Accounting for intellectual capital: Evidence from listed English football clubs

Author keywords

Capital reporting; Disclosure; Intellectual capital; Sport

Indexed keywords


EID: 84993086773     PISSN: 09675426     EISSN: None     Source Type: Journal    
DOI: 10.1108/96754260580001042     Document Type: Article
Times cited : (45)

References (75)
  • 5
    • 84993070169 scopus 로고    scopus 로고
    • FRS 10, Goodwill and Intangible Assets. London: Accounting Standards Board.
    • ASB. (1997). FRS 10, Goodwill and Intangible Assets. London: Accounting Standards Board.
    • (1997) ASB
  • 12
    • 84993087636 scopus 로고    scopus 로고
    • Paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects, OECD, Amsterdam.
    • Brennan, N. (1999). Reporting and managing intellectual capital: evidence from Ireland. Paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects, OECD, Amsterdam.
    • (1999) Reporting and managing intellectual capital: evidence from Ireland
    • Brennan, N.1
  • 15
    • 84992977589 scopus 로고    scopus 로고
    • In S. Warby (Ed.), The Changing Face of the Football Business: Supporters Direct. London: Frank Cass Publishers.
    • Burnham, A. (2001). Time for Change: Supporters Direct. In S. Warby (Ed.), The Changing Face of the Football Business: Supporters Direct (pp. 45-48). London: Frank Cass Publishers.
    • (2001) Time for Change: Supporters Direct , pp. 45-48
    • Burnham, A.1
  • 18
    • 84992965364 scopus 로고
    • Corporate social disclosure in Marks and Spencer Plc corporate reports, -1997. Accounting Forum
    • Campbell, D. J. (2000). Legitimacy theory or managerial reality constructions? Corporate social disclosure in Marks and Spencer Plc corporate reports, 1969-1997. Accounting Forum, 24(1), 80-100.
    • (1969) Legitimacy theory or managerial reality constructions? , vol.24 , Issue.1 , pp. 80-100
    • Campbell, D.J.1
  • 21
    • 84985239866 scopus 로고
    • Journal of International Financial Management & Accounting
    • Cooke, T. E. (1989). Voluntary corporate disclosure by Swedish companies. Journal of International Financial Management & Accounting, 1(2), 171-195.
    • (1989) Voluntary corporate disclosure by Swedish companies , vol.1 , Issue.2 , pp. 171-195
    • Cooke, T.E.1
  • 27
    • 84992977593 scopus 로고    scopus 로고
    • In S. Warby (Ed.), Football in the digital age: Whose game is it anyway?. Edinburgh: Mainstream Publishing.
    • Dart, T. (2000). Playing in a different league. In S. Warby (Ed.), Football in the digital age: Whose game is it anyway? (pp. 144-150). Edinburgh: Mainstream Publishing.
    • (2000) Playing in a different league , pp. 144-150
    • Dart, T.1
  • 42
    • 84992983226 scopus 로고    scopus 로고
    • In S. Warby (Ed.), The Changing Face of the Football Business: Supporters Direct. London: Frank Cass Publishers.
    • Hamil, S., Michie, J., Oughton, C., & Warby, S. (2001). Recent developments in football ownership. In S. Warby (Ed.), The Changing Face of the Football Business: Supporters Direct (pp. 1-10). London: Frank Cass Publishers.
    • (2001) Recent developments in football ownership , pp. 1-10
    • Hamil, S.1    Michie, J.2    Oughton, C.3    Warby, S.4
  • 45
    • 84993082117 scopus 로고    scopus 로고
    • The Measurement and Management of Intellectual Capital: An Introduction. New York: International Federation of Accountants.
    • IFAC. (1998). The Measurement and Management of Intellectual Capital: An Introduction. New York: International Federation of Accountants.
    • (1998) IFAC
  • 46
    • 84993074870 scopus 로고    scopus 로고
    • In S. Warby (Ed.), The Changing Face of the Football Business: Supporters Direct. London: Frank Cass Publishers.
    • Jaquiss, K. (2001). Mutualism rules: The community in football. In S. Warby (Ed.), The Changing Face of the Football Business: Supporters Direct (pp. 51-56). London: Frank Cass Publishers.
    • (2001) Mutualism rules: The community in football , pp. 51-56
    • Jaquiss, K.1
  • 49
    • 84993099527 scopus 로고
    • by U.S., U.K. and continental European multinational corporations. Journal of International Business Studies
    • Meek, G. K., Roberts, C. B., & Gray, S. J. (1995). Factors influencing voluntary annual report disclosures by U.S., U.K. and continental European multinational corporations. Journal of International Business Studies, 26(3), 555-573.
    • (1995) Factors influencing voluntary annual report disclosures , vol.26 , Issue.3 , pp. 555-573
    • Meek, G.K.1    Roberts, C.B.2    Gray, S.J.3
  • 50
    • 84993074864 scopus 로고    scopus 로고
    • In C. Oughton (Ed.), A Game of Two Halves? : The Business of Football. Edinburgh: Mainstream Pub.
    • Michie, J., & Verma, S. (1999). Is Paul Ince an asset or a liability. In C. Oughton (Ed.), A Game of Two Halves? : The Business of Football (pp. 139-167). Edinburgh: Mainstream Pub.
    • (1999) Is Paul Ince an asset or a liability , pp. 139-167
    • Verma, S.1
  • 53
    • 84992941311 scopus 로고    scopus 로고
    • In S. Warby (Ed.), Football in the digital age: Whose game is it anyway?. Edinburgh: Mainstream Publishing.
    • Morrow, S. (2000). Achieving best practice. In S. Warby (Ed.), Football in the digital age: Whose game is it anyway? (pp. 170-174). Edinburgh: Mainstream Publishing.
    • (2000) Achieving best practice , pp. 170-174
    • Morrow, S.1
  • 55
    • 84993064440 scopus 로고    scopus 로고
    • (n.d.). [Internet]. OFEX Homepage. Retrieved 10 November, from the World Wide Web: http://ofex.com
    • OFEX (n.d.). [Internet]. OFEX Homepage. Retrieved 10 November, 2002, from the World Wide Web: http://ofex.com
    • (2002) OFEX
  • 63
    • 84993082163 scopus 로고    scopus 로고
    • In S. Warby (Ed.), The Changing Face of the Football Business: Supporters Direct. London: Frank Cass Publishers.
    • Smith, C. (2001). Strengthening the voice of supporters. In S. Warby (Ed.), The Changing Face of the Football Business: Supporters Direct (pp. 13-16). London: Frank Cass Publishers.
    • (2001) Strengthening the voice of supporters , pp. 13-16
    • Smith, C.1
  • 66
    • 0001832819 scopus 로고    scopus 로고
    • Journal of Human Resources Costing and Accounting
    • Sveiby, K. E. (1997a). Intangible assets monitor. Journal of Human Resources Costing and Accounting, 2(1), 73-97.
    • (1997) Intangible assets monitor , vol.2 , Issue.1 , pp. 73-97
    • Sveiby, K.E.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.