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Original Articles

Firm ownership structure and intellectual capital disclosures

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Pages 1-18 | Received 01 Jun 2004, Accepted 01 May 2005, Published online: 03 Jun 2015

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

Read on this site (2)

Nila Firdausi Nuzula, Sri Mangesti Rahayu & Asih Marini Wulandari. (2023) What factors lead companies to release intellectual capital disclosure? Evidence from Indonesian manufacturers. Cogent Business & Management 10:2.
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Vivien Beattie & Sarah Jane Smith. (2012) Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context. Accounting and Business Research 42:5, pages 471-494.
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Articles from other publishers (30)

Mingxiao Zhao & Indra Abeysekera. (2023) Board diversity and intellectual capital disclosure of Chinese-listed firms with Belt and Road Initiative projects. Journal of Intellectual Capital 24:7, pages 1-30.
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J.-L.W. Mitchell Van der Zahn. (2022) Sustainability reporting regime transition and the impact on intellectual capital reporting. Journal of Applied Accounting Research 24:3, pages 544-582.
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Nguyet Thi Nguyen. (2023) The Impact of Intellectual Capital on Service Firm Financial Performance in Emerging Countries: The Case of Vietnam. Sustainability 15:9, pages 7332.
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Antonio Salvi, Nicola Raimo, Felice Petruzzella & Filippo Vitolla. (2021) The financial consequences of human capital disclosure as part of integrated reporting. Journal of Intellectual Capital 23:6, pages 1221-1245.
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Qian Long Kweh, Irene Wei Kiong Ting, Wen-Min Lu & Hanh Thi My Le. (2021) Nonlinearity in the relationship between intellectual capital and corporate performance: evidence from Vietnamese listed companies. Journal of Intellectual Capital 23:6, pages 1246-1275.
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Wei-han Liu & Qian Long Kweh. (2021) Reexamining nonlinear effects of intellectual capital on firm efficiency. Annals of Operations Research 315:2, pages 1319-1344.
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Jian Xu & Jingsuo Li. (2020) The interrelationship between intellectual capital and firm performance: evidence from China's manufacturing sector. Journal of Intellectual Capital 23:2, pages 313-341.
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Filippo Vitolla, Nicola Raimo & Arcangelo Marrone. 2022. Non-financial Disclosure and Integrated Reporting. Non-financial Disclosure and Integrated Reporting 187 202 .
Nicola Raimo, Filippo Vitolla, Arcangelo Marrone & Michele Rubino. (2020) The role of ownership structure in integrated reporting policies. Business Strategy and the Environment 29:6, pages 2238-2250.
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Chin-Hsien Hsieh, Irene Wei Kiong Ting, Jawad Asif & Hanh Thi My Le. (2019) The role of controlling shareholders in determining investments of intellectual capital among Taiwanese semiconductor companies. Journal of Intellectual Capital 21:1, pages 62-86.
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Md. Musfiqur Rahman, Raihan Sobhan & Md. Shafiqul Islam. (2019) Intellectual Capital Disclosure and Its Determinants: Empirical Evidence from Listed Pharmaceutical and Chemical Industry of Bangladesh. Journal of Business Economics and Environmental Studies 9:2, pages 35-46.
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Federico Alvino, Sabrina Pisano, Franco Lepore, Alfredo Celentano & Catello Staiano. (2019) The relationship between corporate governance and voluntary disclosure on key financial performance indicators: An empirical analysis on Italian listed companies. The relationship between corporate governance and voluntary disclosure on key financial performance indicators: An empirical analysis on Italian listed companies.
Mishari M. Alfraih. (2018) The role of corporate governance in intellectual capital disclosure. International Journal of Ethics and Systems 34:1, pages 101-121.
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Charl J. De Villiers & Pei-Chi K. Hsiao. (2017) A review of accounting research in internationalising journals in the South African region. South African Journal of Economic and Management Sciences 20:1.
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Fitra Roman Cahaya, Stacey Porter, Greg Tower & Alistair Brown. (2017) Coercive pressures on occupational health and safety disclosures. Journal of Accounting in Emerging Economies 7:3, pages 318-336.
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Hichem Khlif, Kamran Ahmed & Mohsen Souissi. (2016) Ownership structure and voluntary disclosure: A synthesis of empirical studies. Australian Journal of Management 42:3, pages 376-403.
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Yi An, Howard Davey, Ian R.C. Eggleton & Zhuquan Wang. (2015) Intellectual capital disclosure and the information gap: Evidence from China. Advances in Accounting 31:2, pages 179-187.
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Fitra Roman Cahaya, Stacey Porter, Greg Tower & Alistair Brown. (2015) The Indonesian Government’s coercive pressure on labour disclosures. Sustainability Accounting, Management and Policy Journal 6:4, pages 475-497.
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Yi An, Harun Harun & Umesh Sharma. (2014) Trends of voluntary IC disclosure in Chinese. Corporate Ownership and Control 11:3, pages 122-129.
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Rashidah Abdul Rahman & Musliha Musman. (2013) Intellectual capital disclosure and corporate governance structure among Malaysian government-linked companies. Corporate Board role duties and composition 9:3, pages 6-17.
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Fitra Roman Cahaya, Stacey A. Porter, Greg Tower & Alistair Brown. (2012) Indonesia's low concern for labor issues. Social Responsibility Journal 8:1, pages 114-132.
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Mohammad Nurunnabi, Monirul Hossain & Hossain. (2011) Intellectual capital reporting in a South Asian country: evidence from Bangladesh. Journal of Human Resource Costing & Accounting 15:3, pages 196-233.
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Jill Hooks & Chris J. van Staden. (2011) Evaluating environmental disclosures: The relationship between quality and extent measures. The British Accounting Review 43:3, pages 200-213.
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Sang Ho Kim & Dennis Taylor. (2011) Labour cost disclosures: have IFRSs made a difference?. Journal of Human Resource Costing & Accounting 15:2, pages 127-146.
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An Yi & Howard Davey. (2010) Intellectual capital disclosure in Chinese (mainland) companies. Journal of Intellectual Capital 11:3, pages 326-347.
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Annika Schneider & Grant Samkin. (2008) Intellectual capital reporting by the New Zealand local government sector. Journal of Intellectual Capital 9:3, pages 456-486.
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Subhash Abhayawansa & Indra Abeysekera. (2008) An explanation of human capital disclosure from the resource‐based perspective. Journal of Human Resource Costing & Accounting 12:1, pages 51-64.
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Madalina Dumitru & Voicu D. Dragomir. (2021) The Factors of Integrated Reporting Quality: A Meta-Analysis. SSRN Electronic Journal.
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Subhash Asanga Abhayawansa & Indra Abeysekera. (2008) An Explanation of Human Capital Disclosure from the Resource Based Perspective. SSRN Electronic Journal.
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zahra hashemi por nasri & Vahid Nikfar. (2013) Intellectual Capital Reporting in Iran. SSRN Electronic Journal.
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