Nội dung được dịch bởi AI, chỉ mang tính chất tham khảo
Vốn trí tuệ: quan điểm của người sử dụng
Tóm tắt
Từ khóa
Tài liệu tham khảo
Amir, E., Lev, B. and Sougiannis, T. (1999), “What value analysts?”, Social Science Research Network (online), available at: http://ssrn.com/abstract=193428
Barth, M., Kasznik, R. and McNichols, M. (2001), “Analyst coverage and intangible assets”, Journal of Accounting Research, Vol 39 No.1, pp. 1‐34.
Brooking, A. (1996), Intellectual Capital, International Thomson Business Press, London.
Bukh, P. and Johanson, U. (2003), “Research and knowledge interaction: guidelines for intellectual capital reporting”, Journal of Intellectual Capital, Vol 4 No 4, pp. 576‐87.
Celemi Intangible Assets Monitor (1998), available at: www.celemi.se/sbc/sbc2.html
Deng, Z., Lev, B. and Narin, F. (1999), “Science and technology as predictors of stock performance”, working paper, Stern University, New York, NY.
Edvinsson, L. (1997), “Developing intellectual capital at Skandia”, Long Range Planning, Vol. 30 No. 3, pp. 366‐73.
Edvinsson, L. and Malone, M. (1997), Intellectual Capital: Realising your Company's True Value by Finding its Hidden Brainpower, Harper Collins, New York, NY.
Garcia‐Ayuso, M. (2003), “Intangibles: lessons from the past and a look into the future”, Journal of Intellectual Capital, Vol. 4 No. 4, pp. 597‐604.
Garcia‐Meca, E. Parra, I., Larran, M. and Martinez, I. (2005), “The explanatory factors of intellectual capital disclosure to financial analysts”, European Accounting Review, Vol. 14 No. 1, pp. 63‐94.
Graham, J.R. (2005), “The economic implications of corporate financial reporting”, Journal of Accounting and Economics, No. 40, pp. 3‐73.
Grojer, J.E. and Johanson, U. (1999), “Voluntary guidelines on the disclosure of intangibles: a bridge over troubled water?”, paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects, Amsterdam, June.
Guthrie, J., Petty, R. and Ricceri, F. (2007), Intellectual Capital Reporting: Lessons from Hong Kong and Australia, Research Monograph, The Institute of Chartered Accountants of Scotland, Edinburgh.
Guthrie, J., Petty, R., Ferrier, F. and Wells, R. (1999), “There is no accounting for intellectual capital in Australia: a review of annual reporting practices and the internal measurement of intangibles within Australian organisations”, Conference proceedings, Measuring and Reporting Intellectual Capital, Experience, Issues and Prospects, An International Symposium, Organisation for Economic Cooperation and Development, Amsterdam.
Healy, P., Hutton, A.P. and Palepu, K.G. (1999), “Stock performance and intermediation changes surrounding sustained increases in disclosure”, Contemporary Accounting Research, Vol. 16 No. 3, pp. 485‐520.
International Accounting Standards Committee (IASC) (1998), IAS 38: Standard on Intangible Assets, IASC, London.
International Federation of Accountants (IFAC) (1998), The Measurement and Management of Intellectual Capital: An Introduction, Study 7, IFAC, London.
Ittner, C. and Larcker, D. (1998), “Are non‐financial measures leading indicators of financial performance? An analysis of customer satisfaction”, Journal of Accounting Research, Vol. 36, pp. 1‐46.
Johnson, H.T. and Kaplan, R. (1987), Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, Boston, MA.
Kaplan, R. and Norton, D. (1996), “Using the Balanced Scorecard as a strategic management system”, Harvard Business Review, January‐February.
Kelly, G.A. (1955), The Psychology of Personal Constructs, Norton, New York, NY.
Lang, M. and Lundholm, R. (1993), “Cross sectional determinants of analysts ratings of corporate disclosures”, Journal of Accounting Research, Vol. 31, pp. 246‐71.
Leitner, K.E. and Warden, C. (2004), “Managing and reporting knowledge‐based resources and processes in research organisations: specifics, lessons learned and perspectives”, Management Accounting Research, No.15, pp. 33‐51.
Leitner, K.‐E. and O’Donnell, D. (2007), “Conceptualizing IC management in R&D organizations: future scenarios from the complexity theory perspective”, in Chaminade, C. and Catasús, B. (Eds), Intellectual Capital Revisited – Paradoxes in the Knowledge Organization, Edward Elgar, Cheltenham, and Northampton, MA, pp. 80‐101.
Lev, B. (1999), “The inadequate public information on intellectual capital and its consequences”, Conference Proceedings, Measuring and Reporting Intellectual Capital, Experience, Issues and Prospects, An International Symposium, Organisation for Economic Cooperation and Development, Amsterdam.
Mouritsen, J., Bukh, P.N., Flagstad, K., Thorbjørnsen, S., Johansen M.R., Kotnis, S., Larsen, H.T., Nielsen, C., Kjærgaard Jensen, I., Krag, L., Jeppesen, G., Haisler, J. and Stakemann, B. (2003), Intellectual Capital Statements – the New Guideline, Danish Ministry of Science, Technology and Innovation (DMSTI), available at: www.urjc.es/innotec/tools/Intellectual%20Capital%20Statements%20‐%20The%20New%20Guideline.pdf (accessed April 2007).
Organisation for Economic Cooperation and Development (OECD) (1999), OECD Symposium on Measuring and Reporting of Intellectual Capital, Amsterdam, OECD, Paris.
Petty, R. (2005), “A longitudinal study of the voluntary reporting of intellectual capital by listed Hong Kong companies”, AAFM working paper.
Petty, R. and Guthrie, J. (1999), “The case for reporting on intellectual capital: evidence, analysis and future trends”, The Current State of the Business Disciplines, Vol. 6, Dahiya, S.B. (Ed.), Spellbound, Rohtak
Petty, R. and Guthrie, J. (2000), “Intellectual capital literature review: measurement, reporting and management”, Journal of Intellectual Capital, Vol. 1 No 2, pp. 155‐76.
Roy, S. (1999), “Managing intellectual capital: the work with the Navigator in the Skandia Group”, Journal of Human Resource Costing and Accounting, Vol. 4 No. 1, pp. 59‐67.
Rylander, A., Jaconson, K. and Roos, G. (2000), “Towards improved information disclosure on intellectual capital”, International Journal of Technology Management, Vol. 20 No. 5, pp. 715‐41.
Stewart, T.A. (1997), Intellectual Capital: The New Wealth of Nations, Doubleday Dell, New York, NY.
Sullivan, P.H. (2000), Value Driven Intellectual Capital: How to Convert Intangible Corporate Assets Into Market Value, John Wiley & Sons, New York, NY.
Sveiby, K.E. (1997), The New Organizational Wealth: Managing and Measuring Knowledge Based Assets, Berrett‐Koehler, San Francisco, CA.
Unerman J., Guthrie J., and Striukova L., (2007), UK reporting of Intellectual Capital, Institute of Chartered Accountants in England and Wales Centre for Business Performance.
Wallman, S.M.H. (1995), “Commentary: the future of accounting and disclosure in an evolving world: the need for dramatic change”, Accounting Horizons, September, pp. 81‐91.
Glassman, C.A. (1999), “Obstacles to good financial reporting”, speech delivered to US Securities and Exchange Commission, American Enterprise Institute, Washington, DC.