|
1. 1) Abdullaha, D. and Sofiana, S. (2012). The Relationship between Intellectual Capital and Corporate Performance, Procedia – Social and Behaviora Sciences. 40:537–541. 2. 2) Berzkalne, I and Zelgalve, E .(2014). Intellectual Capital and Company Value, The International Journal Procedia - Social and Behavioral Sciences. 24 : 887- 896. 3. 3) Bezhani, I .(2010). Intellectual Capital Reporting at UK Universities . Journal of Intellectual Capital.11( 2): 179-207. 4. 4) Bin Shaari, J.A and Bin Md. Isa , A. and Khalique , M. (2014). Predicting the Impact of Intellectual Capital Management on the Performance of SMEs in Electronics Industry in Kuching, Sarawak. The IUP Journal of Knowledge Management. 4: 53-61. 5. 5) Bramhandkar,A,Erickson, s and Alebee, L.(2007). Intellectual capital and organizational performance an Empirical study of the pharmaceuticalIndustry, Eckm.8th European Conference on Knowledge Management. Barcelona. 6. 6) Deegan, C. (2006). Legitimacy theory, in Hoque, Z. (Ed.). Methodological Issues in Accounting Research. Theories and Methods. Spiramus Press. London. 81-161. 7. 7) Deegan, C. and Samkin, G. (2009). New Zealand Financial Accounting. McGraw-Hill. Sydney. 8. 8) Deep. R. and Pal Narwal . K. (2014). Intellectual Capital and its Association with Financial Performance: A Study of Indian Textile Sector ,Int. J. Manag. Bus. Res. 4 (1): 43-54 9. 9) Ferreira, A., L and Branco, M. C. and Moreira, J. A. (2012). Factors influencing intellectual capital disclosure by Portuguese companies. International Journal of Accounting and Financial Reporting. 2: 278-298. 10. 10) Garcı´a-Meca, E. and Parra, I and Larra´n, M. and Martı´nez, I. (2005). The explanatory factors of intellectual capital disclosure to financial analysts. The European Accounting Review. 14 (1): 63-95. 11. 11) Guthrie, J. and Petty, R., Ferrier, F. and Wells, R. (1999). There is no accounting for intellectual capital i Australia: A review of annual reporting practices and the internal measurement of intangibles, paper presented at Final Report, OECD Symposium on Measuring and Reporting Intellectual Capital, Amsterdam, August. 12. 12) Guthrie, J. and Petty, R. and Ricceri, F. (2006). The voluntary reporting of intellectual capital: comparing evidence from Hong Kong and Australia. Journal of Intellectual Capital. 7(2) : 254-71. 13. 13) Jensen, M. and Meckling, W.H. (1976), Theory of the firm: managerial behavior, agency costs and ownership structure, Journal of Financial Economics, Vol. 3 No. 4, . 305-60. 14. 14) Karami, GH. and Seyyedi, J. and Ghaznavi, S. (2014). Towards Identifying and Disclosing Intellectual Capital. International Journal of Business and Social Research (IJBSR). 4:125-164. 15. 15) Li, J. and Mangena, M. and Pike, R. (2012). The effect of audit committee characteristics on intellectual capital disclosure. The British Accounting Review. 44 (2):98–110. 16. 16) Li, J. and Pike, R. and Haniffa, R. (2008). Intellectual capital disclosure and corporate governance structure in UK firms. Accounting & Business Research. 38(2):137–159. 17. 17) Mangena, M. and Pike, R., Li J. (2010). Intellectual capital disclosure practices and effects on the cost of equity capital: UK evidence. The Institute of Chartered Accountants of Scotland, London. 18. 18) Marr, B. and Gray, D. and Neely, A. (2003). Why Do Firms Measure Their Intellectual capital?. Journal of Intellectual Capital.12(3) : 441-464. 19. 19) Min Lu, W. and Kang Wang, W. and Qian Long K. (2014). Intellectual capital and performance in the Chinese life insurancendustry. Journal of omega.42: 65-74. 20. 20) Mouritsen, M. and Bukh, P.N. (2003). Perceived Wisdom. Financial Management. 32:147-159. 21. 21) Oliveira, L. and Rodrigues, L. and Craig, R. (2006), Firm-specific determinants of intangibles reporting: evidence from the Portuguese stock market. Journal of Human Resource Costing & Accounting. 10 (1) : 11-33. 22. 22) Orens, R. and Aerts, W. and Lybaert, N. (2009). Intellectual capital disclosure cost of finance and firm value. Management Decision 47 (10): 1536-1554. 23. 23) Schneider, A. and Samkin, G. (2008). Intectual capital reporting by the New Zealand local government sector. Journal of Intellectual Capital.. 9 (3): 456-86. 24. 24) Scott, W. R. (2012). Financial Accounting Theory. Sixth Edition. Person Canada. NJ. 104-110. 25. 25) Singh, I. and Van der Zahn, J. (2008). Determinants of intellectual capital disclosure in prospectuses of initial public offerings. Accounting and Business Research. 38 (5): 409-31. 26. 26) Sonnier. M. (2008). Intellectual Capital Disclosure: High-Tech Versus Traditional. 217-220 27. 27) Sumedrea, S. (2014). Intellectual Capital and Firm Performance: A Dynamic Relationship in Crisis Time. Journal of Procedia Economics and Finance. 6:137–144 28. 28) Taliyang, S.M. and Abdul Latif, R. and Mustafa, N.H. (2011). The Determinates of Intellectual Capital Disclosure among Malaysian Listed Companies. International Journal of Management and Marketing Research, 4(3): 25-33. 29. 29) Tayles, M. and Bramley, A. and Adshead, N. and Farr, J. (2002). Dealing with the Management of Intellectual Capital : The Potential Role of Strategic Management Accounting. Accounting, Auditing & Accountability Journal. 15: 251-267. 30. 30) Venugopal, D. and Subha, M. V. (2012). Intellectual capital and value creation efficiency-An empirical investigation into the intellectual capital and financial performance of Indian software industry. European Journal of Social Sciences. 33(1):119-132. 31. 31) Vergauwen, P. and Alem, F. (2005). Annual reports IC disclosures in The Netherlands. France and Germany. Journal of Intellectual Capital. 6 (1): 89-104. 32. 32) White, G. and Lee, A. and Tower, G. (2007). Drivers of voluntary intellectual capital disclosure in listed biotechnology companies. Journal of Intellectual Capital. 8 (3): 517-37. 33. 33) Whiting, R.H. and Miller, J.C. (2007). Voluntary disclosure of intellectual capital in New Zealand annual reports and the ‘hidden value’. Journal of Human Resource Costing & Accounting. 12 (1): 26-50. 34. 34) Williams, S. M. (2000). Is Company’s Intellectual Capital Performance and Intellectual Capital Disclosure Practices Related? Evidence from Publicly Listed Companies from the FTSE 1000. Working Paper (Presented at McMasters Intellectual Capital Conference, Hamilton Ontario). 35. 35) Wolk, H.I. and Dodd, J. and Rozycki, J. (2013). Theory Accounting, Conceptual Issues in a Political and Economic Environment. United Stated of America. Sega publications.8:126-145.
|
