La divulgación de intangibles en entidades financierasun análisis de contenido

Referències bibliogràfiques

• Abdallah, W. M., & Maghrabi, A. S., (2009). Do multinational companies have effective transfer pricing systems of intangible assets and e-commerce? International Journal of Commerce & Management, 19(2), 115–126.
• Abdifatah, A. H., & Mubaraq, S., (2012). The trends of intellectual capital disclosures: Evidences from the Nigerian banking sector. Journal of Human Resource Costing and Accounting, 16(3), 184–209.
• Abeysekera, I., (2006). The project of intellectual capital disclosure: Researching the research. Journal of Intellectual Capital, 7(1), 61–77.
• Abeysekera, I., (2008). Intellectual capital trends: Singapore and Sri Lanka. Journal of Intellectual Capital, 9(4), 723–737.
• Abeysekera, I., & Guthrie, J., (2005). An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka. Critical Perspectives on Accounting, 16(3), 151–163.
• Abhayawansa, S., & Abeysekera, I., (2009). Intellectual capital disclosures from sell-side analyst perspective. Journal of Intelectual Capital, 10(2), 294–306.
• Akerlof, G. A., (1970). The market for “lemons”: Quality uncertainty and the market mechanism. The Quarterly Journal of Economics, 84(3), 488–500.
• An, Y., & Davey, H., (2010). Intellectual capital disclosures in China (mainland) companies. Journal of Intellectual Capital, 11(3), 326–347.
• Andréu, J., (2002). Las técnicas de análisis de contenido: Una revisión actualizada. Sevilla: Fundación Centro de Estudios Andaluces.
• Archambault, J. J., & Archambault, M. E., (2003). A multinational test of determinants of corporate disclosures. International Journal of Accounting, 38(2), 173–194.
• Asensio, A., (2013). La gestión del conocimiento en la actividad financiera: Gestión del capital intangible en la prívate equity. Cuadernos de Gestión del Conocimiento Empresarial (CEDE), 41, 1–7.
• Bamber, M., & McMeeking, K., (2010). An examination of voluntary financial instruments disclosures in excess of mandatory requirements by UK FTSE 100 non-financial firms. Journal of Applied Accounting Research, 11(2), 133–153.
• Bardin, L., (2002). Análisis de contenido. Madrid: Akal.
• Batista, Hormiga, E., R. M. y Sánchez, A., 2006. La influencia del capital relacional en el éxito de las empresas de nueva creación. Conocimiento, innovación y emprendedores: camino al futuro. Grupo de investigación FEDRA, 1215-1231.
• Beattie, V., & Thomsom, S. J., (2007). Lifting the lid on the use of content analysis to investigate intellectual capital disclosure. Accounting Forum, 31(2), 129–163.
• Berelson, B., (1952). Content analysis in communication research. Glencoe: Free Press.
• Bezhani, I., (2010). Intellectual capital reporting at UK universities. Journal of Intellectual Capital, 11(2), 179–207.
• Birt, J., Bilson, C., Smith, T., & Whaley, R., (2005). Ownership, competition and financial disclosure. Australian Journal of Management, 31(2), 235–263.
• Blaise, S., (2008). Intellectual capital disclosure: High-tech versus traditional sector companies. Journal of Intellectual Capital, 9(4), 705–722.
• Blaise, S., Carson, K., & Phillips, P., (2008). Intellectual capital disclosure by traditional US companies: A longitudinal assessment. Journal of Accounting and Organizational Change, 4(1), 67–80.
• Bontis, N., (2002). Intellectual capital disclosure in Canadian corporations. Journal of Human Resource Costing & Accounting, 3(3), 9–20.
• Bontis, N., & Girardi, J., (2000). Teaching knowledge management and intellectual capital lessons: An experimental examination of the TANGO simulation. International Journal of Technology Management, 20(5), 545–555.
• Borisova, G., & Brown, J. R., (2013). R&D sensitivity to asset sale proceeds: New evidence on financing constraints and intangible investment. Journal of Banking and Finance, 37(1), 159–173.
• Bozzolan, S., Favotto, F., & Ricceri, F., (2003). Italian annual intellectual capital disclosure: An empirical analysis. Journal of Intellectual Capital, 4(4), 543–558.
• Brennan, N., (2001). Reporting intellectual capital in annual reports: Evidence from Ireland. Accounting, Auditing and Accountability Journal, 14(4), 423–436.
• Brooking, A., (1997). El capital intelectual: El principal activo de las empresas del tercer milenio. Barcelona: Paidós Empresa.
• Brüggen, A., Vergauwen, P., & Dao, M., (2009). Determinants of intellectual capital disclosure: Evidence from Australia. Management Decision, 47(2), 233–245.
• Brynjolfsson, E., Hitt, L. M., & Yang, S., (2002). Intangible assets: Computers and organizational capital. Paper on Economic Activity, 2002(1), 137–181.
• Bueno Campos, E., 2012: El capital intelectual de las organizaciones. AECA (Documento 22- Serie Organización y Sistemas).
• Bukh, P. N., Nielsen, C. H., Gormsen, P., & Mouritsen, J., (2005). Disclosures of intellectual capital indicators in Danish IPO prospectuses. Accounting Auditing and Accountability Journal, 18(6), 731–732.
• Cañibano, L., García-Ayuso, M., & Sánchez, M. P., (1999). La relevancia de los intangibles para la valoración y la gestión de empresas: Revisión de la literatura. Revista Española De Financiación Y Contabilidad, 28(100), 17–88.
• Cañibano, L., García-Meca, E., García-Osma, B., & Gisbert, A., (2009). Los activos intangibles en la nueva regulación contable. Cuadernos de Gestión del Conocimiento Empresarial, 10.
• Cañibano, L., & Sánchez, P., (2004). Medición, gestión e información de intangibles: Lo más nuevo. Revista de Contabilidad y Dirección, 1, 99–139.
• Castelo, M., Delgado, C., Sá, M., & Sousa, C., (2010). An analysis of intellectual capital disclosures by Portuguese companies. EuroMed Journal of Business, 5(3), 258–278.
• Castilla, F., & Gallardo, D., (2008). La decisión de divulgar intangibles a través de una estrategia de triangulación teórica. Estudios de Economía Aplicada, 26, 79–104.
• Castilla, F., & Gallardo, D., (2016). The disclosures of intangibles. A comprehensive review. Accounting, Auditing and Accountability Journal, 29(2), 323–356.
• Castilla, F., & Ruiz, M. C., (2014a). Una revisión histórico-descriptiva de las empresas pioneras en el tratamiento de intangibles. Intangible Capital, 10(1), 125–154.
• Castilla, F., & Ruiz, M. C., (2014b). Utilidad de la información sobre los intangibles derivados de la actitud socialmente responsable. En III Jornadas sobre RSC de ASEPUC. Badajoz.
• Castilla, F., & Ruiz, M. C., (2017). Content analysis within intangible assets disclosure: A structured literature review. Journal of Intelectual Capital, 18(3), 506–543.
• Catalfo, P., & Wulf, I., (2016). Intangibles disclosure in management commentary regulation in Germany and Italy: A semantic approach. Journal of Intellectual Capital, 17(1), 103–119.
• Centro Investigación para la Sociedad del Conocimiento (CIC) (2003). Modelo Intellectus: Medición y gestión del capital intelectual. Documento Intellectus no 5.
• Chen, P., & Kwee, L., (2004). Disclosing intellectual capital in company annual reports: Evidence from Malaysia. Journal of Intellectual Capital, 5(3), 500–510.
• Cheng, C., & Courtenay, S., (2006). Board composition, regulatory regime and voluntary disclosure. The International Journal of Accounting, 41, 262–289.
• Collis, D. J., & Montgomery, C. A., (1995). Competing on resources: Strategy in the 1990s. Harvard Business Review, July-August, 118–128.
• Cooke. (1989). Disclosure in the corporate annuals reports of Swedish companies. Accounting and Business Research, 19, 113–124.
• Cooke. (1992). The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed corporations. Accounting and Business Research, 22, 229–237.
• Darrough, M., & Stoughton, N., (1990). Financial disclosure policy in an entry game. Journal of Accounting and Economics, 12(1–3), 219–243.
• Deegan, C., & Hallman, A., (1991). The voluntary presentation of value added statement in Australia: A political cost perspective. Accounting and Finance, 31(1), 1–29.
• Donnely, R., & Mulcahy, M., (2008). Board structure, ownership, and voluntary disclosure in Ireland. Corporate Governace, 16(5), 416–429.
• Dumay, J., (2012). Grand theories as barriers to using IC concepts. Journal of Intellectual Capital, 13(1), 4–15.
• Dumay, J., & Cai, L., (2014). A review and critique of content analysis as a methodology for inquiring into IC disclosure. Journal Intellectual of Capital, 15(2), 264–290.
• Dumay, J., & Garanina, T., (2013). Intellectual capital research: A critical examination of the third stage. Journal of Intellectual Capital, 14(1), 10–25.
• Dye, R., (1986). Proprietary and nonproprietary disclosures. The Journal of Business, 59(2), 331–366.
• Edvinsson, L., & Malone, M. S., (1999). El capital intelectual: Cómo identificar y calcular el valor de los recursos intangibles de su empresa. Barcelona: Gestión 2000.
• Elliot, R. K., & Jacobson, P. D., (1994). Costs and benefits of business information disclosure. Accounting Horizons, 8(4), 80–96.
• Evraert, S., & Riahi-Belkaoui, A., (1998). Usefulness of value added reporting: A review and synthesis of the literature. Managerial Finance, 24(11), 1–15.
• Ferchichi, J., & Paturel, R., (2013). The effect of intellectual capital disclosure on the value creation: An empirical study using Tunisian annual reports. International Journal of Accounting and Financial Reporting, 3(1), 81–107.
• Firth, M., (1984). The extent of voluntary disclosure in corporate annual reports and its aassociation with security risk measures. Applied Economics, 16, 269–278.
• Friese, S., (2009). Getting the most out of native PDF support. Atlas.Ti Newsletter, 2, 2–4.
• Gan, K., Saleh, Z., & Abessi, M., (2008, December). Corporate governance, ownership structures and intellectual capital disclosures: Malaysian evidence. En 16th Conference on the Theories and Practices of Securities and Finance Markets. Kaohsiung, Taiwan.
• Gandía, J. L., (2003). Intangibles disclosure information on internet by multinational corporations. The International Journal of Digital Accounting Research, 3(5), 61–99.
• Gelb, D., (2000). Managerial ownership and accounting disclosures: An empirical study. Review of Quantitative Finance and Accounting, 15(2), 169–185.
• Gisbert, A., Navallas, B., & Romero, D., (2014). Propietary costs, governance and the segment disclosure decision. Journal of Management and Governance, 18(3), 733–763. doi:10.1007/s10997-012-9243-4
• Goebel, V., (2015). Is the literature on content analysis of intellectual capital reporting heading towards a dead end? Journal of Intellectual Capital, 16(3), 68–199.
• Gray, R. H., (2006). Social, environmental and sustainability reporting and organizational value creation? Accounting, Auditing and Accountability Journal, 19(6), 793–819.
• Guthrie, J., & Petty, R., (2000). Intellectual capital: Australian annual reporting practices. Journal of Intellectual Capital, 1(3), 241–251.
• Guthrie, J., Petty, R., Ferrier, F., & Wells, R., 1999. There is no accounting for intellectual capital in Australia: A review of annual reporting and internal measurement of intangibles. En: OECD Symposium on Measuring and Reporting of Intellectual Capital, Amsterdam.
• Guthrie, J., Petty, R., & Riceri, F., 2004. External intellectual capital reporting: contemporary evidence from Hong Kong and Australia MGSM. Working Paper in Management. Sydney, Australia: Macquarie Graduate School of Management.
• Guthrie, J., Petty, R., & Riceri, F., (2006). The voluntary reporting of intellectual capital: Comparing evidence from Hong Kong and Australia. Journal of Intellectual Capital, 7(2), 254–271.
• Guthrie, J., Petty, R., & Riceri, F., (2007). Intellectual capital reporting: Lessons from Hong Kong and Australia. Edinburgh: Institute of Chartered Accountants of Scotland.
• Gutiérrez Rodríguez, P., Fuentes García, F. J., & Sánchez Cañizares, S., (2013). Revelación de información sobre clientes, comunidad, empleados y medio ambiente en las entidades financieras españolas a través de las memorias de responsabilidad social corporativa (2007-2010). Investigaciones Europeas De Dirección Y Economía De La Empresa, 19, 180–187.
• Hazianti, A. H., & Hartini, J., (2013). The influence of capital-raising activity on intangibles reporting: Evidence from Malaysia. International Journal of Trade, Economics and Finance, 4(6), 376–379.
• Healy, P. M., & Palepú, K. G., (2001). Information asymmetry, corporate disclosure and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1–3), 405–440.
• Herrera-Rodríguez, E. E., & Macagnan, C. B., (2015). Revelación de informaciones sobre capital estructural organizativo de los bancos de Brasil y España. Contaduría Y Administración, 61, 4–25.
• Holsti, R., (1969). Content analysis for the social sciences and humanities. Massachusetts: Addison-Wesley.
• Huafang, X., (2008). Corporate reporting of intellectual capital. The Business Review Cambridge, 11(1), 124–129.
• Husin, N. M., Hooper, K., & Olesen, K., (2012). Analysis of intellectual capital disclosure-an illustrative example. Journal of Intellectual Capital, 13(2), 196–220.
• Iyer, G. S., & Ravindran, S., (2009). Usefulness, incentives and knowledge management. Journal of Knowledge Management, 13(6), 410–430.
• Jensen, M., & Mecking, W., (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
• Jones, M. J., & Shoemaker, P. A., (1994). Accounting narratives: A review of empirical studies of content and readability. Journal of Accounting Literature, 13, 142–184.
• Joshi, M., Cahill, D., & Sidhu, J., (2013). Intellectual capital performance in the banking sector: An assessment of Australian owned banks. Journal of Human Resource Costing & Accounting, 14(2), 151–170.
• Kamath, B., (2008). Intellectual capital disclosure in India: Content analysis of tech firms. Journal of Human Resource Costing and Accounting, 12(3), 213–224.
• Kateb, I., (2012). An analysis of the determinants of voluntary structural capital disclosure by listed French companies. International Journal of Financial Management, 7(11), 95–110.
• King, R., & Wallin, D., (1995). Experimental tests of disclosure with an opponent. Journal of Accounting and Economics, 19(1), 139–167.
• Kong, E., (2010). Intellectual capital management enablers: A structural equation modeling analysis. Journal of Business Ethics, 93(3), 373–391.
• Krippendorff, K., (1990). Metodología de análisis de contenido. Teoría y práctica. Barcelona: Paidós Empresa.
• Laswell, H. D., Leites, N., & Associates. (1965). Language of politics. Cambridge: MIT Press.
• Lev, B., (1992). Information disclosure strategy. California Management Review, 34(4), 9–32.
• Lev, B., (2003). Intangibles: Medición, gestión e información. Barcelona: Deusto.
• Leventis, S., & Weetman, P., (2000). Exploring and explaining variations in voluntary disclosure in a European emerging capital market: Evidence from the Athens stock exchange. Working Paper, BAA[S] 2000 Regional Conference University of Aberdeen.
• Li, J., Poke, R., & Haniffa, R., (2008). Intellectual capital disclosure and corporate governance structure in UK firms. Accounting Business Research, 38(2), 137–159.
• Lim, S., Matolcsy, Z., & Chow, D., (2007). The association between board composition and different types of voluntary disclosure. European Accounting Review, 16(3), 555–583.
• Lin, C. P., (2007). To share or not to share?. Modeling Tacit Knowledge Sharing Its Mediators And Antecedents. Journal Of Business Ethics, 70, 411-428.
• Lock, L. L., & Guthrie, J., (2010). Visualizing and measuring intellectual capital in capital market: a research method. Journal of Intellectual Capital, 11(1), 4–22.
• Long-Sheng, L., Ing-Chung, H., Pey-Lan, D., & Tsai-Fei, L., (2012). Human capital disclosure and organizational performance. Management Decision, 50(10), 1790–1990.
• Low, M., Samkin, G., & Li, Y., (2015). Voluntary reporting of intellectual capital comparing the quality of disclosures from New Zealand, Australian and United Kingdom universities. Journal of Intellectual Capital, 16(4), 779–808.
• Magdi, E. B., (2008). A study of determinants of intellectual capital performance in banks: The UK case. Journal of Intellectual Capital, 9(3), 487–498.
• Mahesh, J., Dharminder, S. U., & Jasvinder, S., (2012). Intellectual Capital disclosures by Indian and Australian information technology companies. Journal of Intellectual Capital, 13(4), 582–598.
• Martín de Castro, G., Delgado Verde, M., López Sáez, P., & Navas López, J. E., (2011). Towards ‘An intellectual capital-based view of the firm’: Origins and nature. Journal of Business Ethics, 98(4), 649–662.
• Martínez, M., (2006). Validez y confiabilidad en la metodología cualitativa. Paradígma, 27(2), 1–12.
• Martín-Oliver, A., & Salas Fumás, V., (2010). I. T. investment and intangibles: Evidence from banks. Documentos De Trabajo Del Banco De España, 1020, 1–37.
• Mention, A. L., & Bonstis, N., (2013). Intellectual capital and performance within the banking sector of Luxembourg and Belgium. Journal of Intellectual Capital, 14(2), 286–309.
• Mertens, D. M., (1998). Research methods in education and psychology: Integrating diversity with quantitative & qualitative approaches. Thousand Oaks: Sage Publications.
• Momeni, M., Kheiry, B., & Dashtipour, M., (2013). Analysis the effects of electronic banking on customer satisfaction and loyalty Case study: Selected branches of Melli Bank in Tehran. Interdisciplinary Journal of Contemporary Research in Business, 4(12), 230–241.
• Monclús Salamero, A., (2004). El capital intelectual de la empresa. Partida Doble, 154, 18–25.
• Mondal, A., & Ghost, S. K., (2013). Intellectual capital reporting trends in India: An empirical study on selected companies. International Journal of Financial Management, 3(1), 9–18.
• Norhayati, M. H., Hooper, K., & Olesen, K., (2012). Analysis of intellectual capital disclosures–An illustrative example. Journal of Intellectual Capital, 13(2), 196–220.
• Nurunnabi, M., Hossain, M., & Hossain, M. D., (2011). Intellectual capital reporting in a South Asian country: Evidence from Bangladesh. Journal of Human Resource Costing and Accounting, 15(3), 196–223.
• Ochoa, M. L., Prieto, M. B., & Santidrián, A., (2010). Análisis exploratorio de la implantación y uso de los sistemas de información sobre capital intelectual en empresas castellano-leonesas: Evidencia empírica e ideas para la reflexión”. Revista Española de Financiación y Contabilidad, 145, 109–148.
• Oliveira, L., Lima Rodrigues, L., & Craig, R., (2010). Intellectual capital reporting in sustainability. Journal of Intellectual Capital, 11(4), 575–594.
• Ordóñez, P., (2001). Capital intelectual, gestión del conocimiento y sistemas de gestión de recursos humanos: Influencia sobre los resultados organizativos. Tesis Doctoral, Universidad de Oviedo.
• Ordóñez, P., (2003). El capital estructural organizativo como fuente de competitividad empresarial. En XIII Congreso Nacional ACEDE, Salamanca.
• Ousama, A. A., Fatima, A. H., & Hafizmajdi, A. R., (2011). Usefulness of intellectual capital information: Preparer´s and users´ view. Journal of Intellectual Capital, 12(3), 430–445.
• Panera, F., Luengo, M. J., Periáñez, I., & Pando, A. J., (2006). El clúster del conocimiento como impulsor del capital relacional y la gestión de la innovación en las organizaciones del País Vasco. En I Congreso Iberoamericano de Ciencia, Tecnología, Sociedad e Innovación CTS+I.
• Parent, M. M., & Deephouse, D. L., (2007). A case study of stakeholders identification and prioritization by managers. Journal of Business Ethics, 75(1), 1–23.
• Patelli, L., & Prencipe, A., (2007). The relationship between voluntary disclosure and independent directors in the presence of a dominant shareholder. European Accounting Review, 16(1), 5–33.
• Pinho, C., Mdaleno, M., & Santos, H., (2013). The usefulness of financial analysts´ reports: A content analysis. International Journal of Management, 30(2), 631–648.
• Poortman, C. L., & Schildkamp, K., (2012). Alternative quality standards in qualitative research? Quality & Quantity, 46(6), 1727–1751.
• Prencipe, A., (2004). Proprietary costs and determinants of voluntary segment disclosure: Evidence from Italian listed companies. The European Accounting Review, 13(2), 319–340.
• Raffournier, B., (1995). The determinants of voluntary financial disclosures by Swiss listed companies. The European Accounting Review, 4(2), 261–280.
• Rajaobelina, L., Brun, I., & Toufaily, E., (2013). A relational classification of online banking customers. The International Journal of Bank Marketing, 31(3), 187–205.
• Ramírez, Y., & Manzaneque, M., (2013). Caracterización del comportamiento de las Universidades Españolas en relación con la divulgación sobre intangibles. Revista de Estudios Gerenciales, 97: 15-50.
• Razak, R. A., Mohammad, J., & Tobiagi, S. M., (2016). Intellectual capital disclosures practices and intellectual capital performance in Saudi Arabia financial institution. Journal of Business Studies Quarterly, 78(4), 1–14.
• Rodríguez Pérez, G., (2002). La revelación de información obligatoria y voluntaria (elementos intangibles) en las entidades de crédito. Factores determinantes. Documentos de trabajo Universidad Autónoma de Barcelona, 2002(7), 1–48.
• Roos, J., Roos, G., Dragonetti, N., & Edvinsson, L., (2001). Capital Intelectual. El valor intangible de las empresas. Barcelona: Paidós Empresa.
• Saldaña, J., (2009). The coding manual for qualitative researchers. London: Thousand Oaks: Sage Publications.
• Santos, J. C., & Venancio, M. T., (2013). Intellectual capital: Information disclosure practices by Portuguese companies. Revista Universo Contábil, 9(2), 174–194.
• Schierllerup, P., (2008). Stop making sense: The trials and tribulations of qualitative data analysis Pernille Schiellerup. Journal Compilation Royal Geographical Society, 40(2), 163–171.
• Singh, S., & Kansal, M., (2011). Voluntary disclosures of intellectual capital. Journal of Intellectual Capital, 12(2), 301–318.
• Sriram, R. S., (2008). Relevance of intangible assets to evaluate financial health. Journal of Intellectual Capital, 9(3), 351–366.
• Steenkamp, N., & Northcott, D., (2007). Content analysis in accounting research: The practical challenges. Australian Accounting Review, 17(43), 12–25.
• Street, C. T., & Ward, K. W., (2012). Improving validity and reliability in longitudinal case studies timeline. European Journal of Information System, 21(2), 160–175.
• Striukova, L., Uneman, J., & Guthrie, J., (2008). Corporate reporting of intellectual capital: Evidence from UK companies. The British Accounting Review, 40(4), 297–313.
• Tejedo, F., & Ferraz, J. F., (2016). Información del Capital Humano: La generación de intangibles y las responsabilidad social. Cuadernos De Gestión, 16(1), 125–144.
• Tracy-Anne, S., Stratford, M., & Clark, M., (2014). Intellectual capital reporting: A longitudinal study of New Zealand companies. Journal of Intellectual Capital, 15(1), 157–172.
• Uyar, A., & Kilic, M., (2012). Value relevance of voluntary disclosure: Evidence from Turkish firms. Journal of Intellectual Capital, 13(3), 363–376.
• Vafei, A., Taylor, D., & Ahmed, K., (2011). The value relevance of intellectual capital disclosures. Journal of Intellectual Capital, 12(3), 407–429.
• Vandamaele, S. N., Vergauwen, P., & Smiths, A. J., (2005). Intellectual capital disclosure in The Netherlands, Sweden and the UK: A longitudinal and comparative study. Journal of Intellectual Capital, 6(3), 417–426.
• Verrecchia, R. E., (1983). Discretionary disclosure. Journal of Accounting & Economics, 5(3), 179–194.
• Villafañe, J., (2011). La comunicación empresarial y la gestión de los intangibles en España y Latinoamérica. Madrid: Pearson.
• Wagenhofer, A., (1990). Voluntary disclosure with a strategic opponent. Journal of Accounting & Economics, 12(4), 341–363.
• Wang, T. L., & Bella-Lien, Y. H., (2013). The power of using video data. Quality & Quantity, 47(5), 2933–2941.
• White, G., Lee, A., & Tower, G., (2007). Drivers of voluntary intellectual capital disclosure in listed biotechnology companies. Journal of Intellectual Capital, 8(3), 517–537.
• Whiting, R., & Miller, J., (2008). Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value”. Journal of Human Resource Costing and Accounting, 12(1), 26–50.
• Whiting, R., & Woodcook, J., (2011). Firm characteristics and intellectual capital disclosures by Australian companies. Journal of Human Resource Costing and Accounting, 15(2), 102–126.