Advanced search
Publication Cover
Accounting and Business Research Volume 42, 2012 - Issue 5
Submit an article Journal homepage
2,234
Views
52
CrossRef citations to date
0
Altmetric
Original Articles

Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context

Vivien Beattie Accounting and Finance, Business School, University of Glasgow, West Quadrangle, Main Building, University Avenue, Glasgow, G12 8QQ, UK
&
Sarah Jane Smith Division of Accounting and Finance, University of Stirling, Stirling, FK9 4LA, UKCorrespondence[email protected]
Pages 471-494 | Published online: 01 May 2012

Citations (52)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (9)

Diogenis Baboukardos, Silvia Gaia, Philippe Lassou & Teerooven Soobaroyen. (2023) The multiverse of non-financial reporting regulation. Accounting Forum 47:2, pages 147-165.
Read now
Laura Bini, Stefan Schaper, Lorenzo Simoni, Francesco Giunta & Christian Nielsen. (2023) Mandatory non-financial disclosure: is everybody on the same page about business model reporting?. Accounting Forum 47:2, pages 198-222.
Read now
Hafez Abdo, Musa Mangena, Graham Needham & David Hunt. (2018) Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views. Accounting Forum 42:4, pages 341-358.
Read now
Francesco Mazzi, Giovanni Liberatore & Ioannis Tsalavoutas. (2016) Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36. Accounting in Europe 13:3, pages 353-379.
Read now
Christian Nielsen, Robin Roslender & Stefan Schaper. (2016) Continuities in the use of the intellectual capital statement approach: Elements of an institutional theory analysis. Accounting Forum 40:1, pages 16-28.
Read now
Jane Davison. (2015) Visualising accounting: an interdisciplinary review and synthesis. Accounting and Business Research 45:2, pages 121-165.
Read now
Christian Ott, Ulrike Schmidt & Thomas Guenther. (2014) Information dissemination on intellectual capital in mergers and acquisitions: purchase price allocations, press releases and business press. Accounting and Business Research 44:3, pages 280-314.
Read now
Vasiliki Athanasakou & Khaled Hussainey. (2014) The perceived credibility of forward-looking performance disclosures. Accounting and Business Research 44:3, pages 227-259.
Read now
Thomas Riise Johansen & Thomas Plenborg. (2013) Prioritising disclosures in the annual report. Accounting and Business Research 43:6, pages 605-635.
Read now

Articles from other publishers (43)

Henri Hussinki, Tatiana King, John Dumay & Erik Steinhöfel. (2024) Accounting for intangibles: a critical review. Journal of Accounting Literature.
Crossref
Mohammad Q. Alshhadat. (2023) The determinants of sustainability reporting: evidence from Saudi petrochemical companies. Journal of Financial Reporting and Accounting.
Crossref
Akhmad Faozan, Toufan Aldian Syah, Hadri Kusuma & Wiwiek Rabiatul Adawiyah. (2023) Good corporate governance and moderating the influence of intellectual capital on the financial performance: The study of the Islamic banking industry. Corporate and Business Strategy Review 4:2, special issue, pages 225-237.
Crossref
Sara Trucco, Maria Chiara Demartini, Kevin McMeeking & Valentina Beretta. (2022) Does voluntary non-financial reporting matter for the evaluation of audit risk after a crisis period? Perceptions from Italian auditors. Meditari Accountancy Research 30:7, pages 280-309.
Crossref
Yanqi Sun, Howard Davey, Murugesh Arunachalam & Yuanyuan Cao. (2022) Towards a theoretical framework for the innovation in sustainability reporting: An integrated reporting perspective. Frontiers in Environmental Science 10.
Crossref
Neha Smriti & Niladri Das. (2021) Do female directors drive intellectual capital performance? Evidence from Indian listed firms. Journal of Intellectual Capital 23:5, pages 1052-1080.
Crossref
Lane Matthews, Mariano L.M. Heyden & Dan Zhou. (2022) Paradoxical transparency? Capital market responses to exploration and exploitation disclosure. Research Policy 51:1, pages 104396.
Crossref
Maria Chiara Demartini, Valentina Beretta & Sara Trucco. 2022. Organizing in a Digitized World. Organizing in a Digitized World 104 128 .
Lyton Chithambo, Venancio Tauringana, Ishmael Tingbani & Laura Achiro. (2021) Stakeholder pressure and greenhouses gas voluntary disclosures. Business Strategy and the Environment 31:1, pages 159-172.
Crossref
Tamanna Dalwai & Syeeda Shafiya Mohammadi. (2020) Intellectual capital and corporate governance: an evaluation of Oman's financial sector companies. Journal of Intellectual Capital 21:6, pages 1125-1152.
Crossref
Michael Grassmann, Stephan Fuhrmann & Thomas W. Guenther. (2019) Drivers of the disclosed “connectivity of the capitals”: evidence from integrated reports. Sustainability Accounting, Management and Policy Journal 10:5, pages 877-908.
Crossref
Ratna Wardhani. (2019) The role of audit quality on market consequences of voluntary disclosure. Asian Review of Accounting 27:3, pages 373-400.
Crossref
Carlo Caserio, Delio Panaro & Sara Trucco. (2019) Management discussion and analysis: a tone analysis on US financial listed companies. Management Decision 58:3, pages 510-525.
Crossref
Samantha Miles. 2019. The Cambridge Handbook of Stakeholder Theory. The Cambridge Handbook of Stakeholder Theory 173 188 .
Viktoria Goebel. (2019) Drivers for voluntary intellectual capital reporting based on agency theory. Journal of Intellectual Capital 20:2, pages 264-281.
Crossref
Ataur Rahman Belal, Mohammed Mehadi Masud Mazumder & Mohobbot Ali. (2018) Intellectual capital reporting practices in an Islamic bank: A case study. Business Ethics: A European Review 28:2, pages 206-220.
Crossref
Ali Ahmadi & Abdelfettah Bouri. (2017) The Effect of Audit Quality on the Extent of Voluntary Disclosure: Companies Listed in the Tunisian Stock Exchange. Journal of the Knowledge Economy 10:1, pages 59-73.
Crossref
Brian A. Rutherford. (2018) Narrating the narrative turn in narrative accounting research:. Meditari Accountancy Research 26:1, pages 13-43.
Crossref
Iacopo Cavallini, Giuseppina Iacoviello & Sara Trucco. (2017) Company performance and reputation risk in state-owned Italian listed companies. Risk Governance and Control: Financial Markets and Institutions 7:4-2, pages 203-213.
Crossref
Carlo Caserio & Sara TruccoCarlo Caserio & Sara Trucco. 2018. Enterprise Resource Planning and Business Intelligence Systems for Information Quality. Enterprise Resource Planning and Business Intelligence Systems for Information Quality 105 130 .
Luciano Marchi & Sara Trucco. (2017) La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione. MANAGEMENT CONTROL:3, pages 55-78.
Crossref
Pamela Kent & Tamara Zunker. (2015) A stakeholder analysis of employee disclosures in annual reports. Accounting & Finance 57:2, pages 533-563.
Crossref
Cornelia Beck, John Dumay & Geoffrey Frost. (2015) In Pursuit of a ‘Single Source of Truth’: from Threatened Legitimacy to Integrated Reporting. Journal of Business Ethics 141:1, pages 191-205.
Crossref
Walter Aerts & Beibei Yan. (2017) Rhetorical impression management in the letter to shareholders and institutional setting. Accounting, Auditing & Accountability Journal 30:2, pages 404-432.
Crossref
Christian Nielsen, Robin Roslender & Stefan Schaper. (2017) Explaining the demise of the intellectual capital statement in Denmark. Accounting, Auditing & Accountability Journal 30:1, pages 38-64.
Crossref
Chiara Mazzi, Francesco Mazzi, Riccardo Passeri & Milena Viassone. (2017) Investigating the influence of gender and religiosity on attitudes towards business ethics. Corporate Ownership and Control 14:4, pages 249-261.
Crossref
Christian Ott, Frank Schiemann & Thomas Günther. (2017) Disentangling the determinants of the response and the publication decisions: The case of the Carbon Disclosure Project. Journal of Accounting and Public Policy 36:1, pages 14-33.
Crossref
Chiara Demartini, Delio Panaro & Sara Trucco. 2017. Reshaping Accounting and Management Control Systems. Reshaping Accounting and Management Control Systems 303 315 .
Chiara Demartini & Sara TruccoChiara Demartini & Sara Trucco. 2017. Integrated Reporting and Audit Quality. Integrated Reporting and Audit Quality 117 129 .
Chiara Demartini & Sara TruccoChiara Demartini & Sara Trucco. 2017. Integrated Reporting and Audit Quality. Integrated Reporting and Audit Quality 59 82 .
Chiara Demartini & Sara TruccoChiara Demartini & Sara Trucco. 2017. Integrated Reporting and Audit Quality. Integrated Reporting and Audit Quality 9 35 .
Chiara Demartini & Sara TruccoChiara Demartini & Sara Trucco. 2017. Integrated Reporting and Audit Quality. Integrated Reporting and Audit Quality 1 7 .
Alpa Dhanani. (2016) Corporate share repurchases in the UK. Journal of Applied Accounting Research 17:3, pages 331-355.
Crossref
Chiara Demartini & Sara Trucco. (2016) Does Intellectual Capital Disclosure Matter for Audit Risk? Evidence from the UK and Italy. Sustainability 8:9, pages 867.
Crossref
Venancio Tauringana & Lyton Chithambo. (2016) Determinants of risk disclosure compliance in Malawi: a mixed-method approach. Journal of Accounting in Emerging Economies 6:2, pages 111-137.
Crossref
Stefan Schaper. (2016) Contemplating the usefulness of intellectual capital reporting. Journal of Intellectual Capital 17:1, pages 52-82.
Crossref
Andrea Melis, Silvia Gaia & Silvia Carta. (2015) Directors' remuneration: A comparison of Italian and UK non-financial listed firms' disclosure. The British Accounting Review 47:1, pages 66-84.
Crossref
Sara TruccoSara Trucco. 2015. Financial Accounting. Financial Accounting 9 40 .
Vivien Beattie, Robin Roslender & Sarah Jane Smith. (2014) Balancing on a Tightrope: Customer Relational Capital, Value Creation and Disclosure. FINANCIAL REPORTING:3, pages 19-52.
Crossref
Vivien Beattie. (2014) Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. The British Accounting Review 46:2, pages 111-134.
Crossref
Emilio Passetti & Lino Cinquini. 2014. Value Creation, Reporting, and Signaling for Human Capital and Human Assets. Value Creation, Reporting, and Signaling for Human Capital and Human Assets 213 241 .
Lane Matthews & Renata Isabel Stenka. (2018) Innovation Disclosure and Cost of Capital: An Economic-Based Perspective. SSRN Electronic Journal.
Crossref
Francesco Mazzi, Giovanni Liberatore & Ioannis Tsalavoutas. (2014) Insights on CFOs Perceptions About IAS 36 Reporting. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.