Access the full text.
Sign up today, get DeepDyve free for 14 days.
T. Garanina, John Dumay (2016)
Forward-Looking Intellectual Capital Disclosure in IPOs: Implications for Intellectual Capital and Integrated ReportingFinancial Accounting eJournal
Agnė Ramanauskaitė, Marija Laginauskaitė (2015)
DISCLOSURE ON INTELLECTUAL CAPITAL IN ANNUAL REPORTS OF NASDAQ OMX BALTIC-LISTED COMPANIES, 93
John Dumay, L. Cai (2015)
Using content analysis as a research methodology for investigating intellectual capital disclosure : a critiqueJournal of Intellectual Capital, 16
Journal of International Accounting, Auditing and Taxation, 17
Michael Habersam, Martin Piber (2003)
Exploring intellectual capital in hospitals: two qualitative case studies in Italy and AustriaEuropean Accounting Review, 12
Hans Christensen, Edward Lee, M. Walker (2007)
Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK ☆The International Journal of Accounting, 42
N. Bontis (2003)
Intellectual Capital Disclosure in Canadian CorporationsJournal of Human Resource Costing & Accounting, 7
J. Guthrie, Richard Petty (2000)
Intellectual capital: Australian annual reporting practicesJournal of Intellectual Capital, 1
John Dumay, L. Cai (2014)
A review and critique of content analysis as a methodology for inquiring into IC disclosureJournal of Intellectual Capital, 15
Suzanne Sevin, Richard Schroeder (2005)
Earnings management: evidence from SFAS No. 142 reportingManagerial Auditing Journal, 20
A. Vafaei, D. Taylor, Kamran Ahmed (2011)
The value relevance of intellectual capital disclosuresJournal of Intellectual Capital, 12
Peranas Surabaya, Dosen Pengampu, Luciana Spica, Mingyi Hung, dan Subramanyam, dilihat keuangan, perusahaan menunjukkan, bahwa Roe, Rao Ato, nilai lebih, kecil perusahaan (2007)
Financial statement effects of adopting international accounting standards: the case of GermanyReview of Accounting Studies, 12
Indra Abeysekera (2007)
Intellectual Capital Reporting Practices of the Top Australian FirmsINTL: Political & Legal Issues (Topic)
Indra Abeysekera, J. Guthrie (2005)
An Empirical Investigation of Annual Reporting Trends of Intellectual Capital in Sri Lanka
Jadranka Švarc, Jasminka Lažnjak, Marina Dabić (2020)
The role of national intellectual capital in the digital transformation of EU countries. Another digital divide?Journal of Intellectual Capital, 1
M. Branco, Catarina Delgado, M. Sá, Cristina Sousa (2010)
An analysis of intellectual capital disclosure by Portuguese companiesEuromed Journal of Business, 5
R. Whiting, J. Miller (2008)
Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value”Journal of Human Resource Costing & Accounting, 12
Viktor Goebel (2019)
Drivers for voluntary intellectual capital reporting based on agency theoryJournal of Intellectual Capital
John Dumay, J. Guthrie (2017)
Involuntary disclosure of intellectual capital: is it relevant?Journal of Intellectual Capital, 18
Viktor Goebel (2015)
Estimating a measure of intellectual capital value to test its determinantsJournal of Intellectual Capital, 16
G. Mehralian, A. Rajabzadeh, M. Sadeh, H. Rasekh (2012)
Intellectual capital and corporate performance in Iranian pharmaceutical industryJournal of Intellectual Capital, 13
Richard Petty, Suresh Cuganesan (2005)
Voluntary Disclosure of Intellectual Capital by Hong Kong Companies: Examining Size, Industry and Growth Effects Over TimeAustralian Accounting Review, 15
L. Edvinsson (2013)
IC 21: reflections from 21 years of IC practice and theoryJournal of Intellectual Capital, 14
A. Pulic (2004)
Intellectual capital – does it create or destroy value?Measuring Business Excellence, 8
(2017)
Speech and Language Processing: An Introduction to Natural Language Processing, Computational Linguistics and Speech Recognition, 2/E.
Frank Schiemann, Kai Richter, Thomas Günther (2015)
The Relationship between Recognised Intangible Assets and Voluntary Intellectual Capital DisclosureJournal of Applied Accounting Research, 16
Susana Callao, J. Jarne, J. Laínez (2007)
Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reportingJournal of International Accounting, Auditing and Taxation, 16
Ole‐Kristian Hope, Yuan Ding, Thomas Jeanjean, Hervé Stolowy (2006)
Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and ImplicationsInternational Accounting eJournal
S. Vishnu, Vijay Gupta (2014)
Intellectual capital and performance of pharmaceutical firms in IndiaJournal of Intellectual Capital, 15
Tim Loughran, B. Mcdonald (2010)
When is a Liability not a Liability? Textual Analysis, Dictionaries, and 10-KsBehavioral & Experimental Accounting eJournal
L. Edvinsson (1997)
Developing intellectual capital at SkandiaLong Range Planning, 30
Sumon Bhattacharjee, Swadip Bhattacharjee, Shimul Chakraborty (2014)
Intellectual Capital Disclosure in the Annual Report: content Analysis Approach of “Teck” Companies in BangladeshABAC Journal, 34
C. Lin, L. Edvinsson (2008)
National intellectual capital: comparison of the Nordic countriesJournal of Intellectual Capital, 9
M. Ng (2011)
Intellectual capital disclosure in Hong Kong initial public offerings
A. Pulic (2002)
VAIC™ - an accounting tool for IC managementInt. J. Technol. Manag., 20
A. Tarca (2004)
International Convergence of Accounting Practices: Choosing between IAS and Us GaapFinancial Accounting eJournal
F. Shahzad, Mushahid Baig, I. Rehman, F. Latif, B. Sergi (2019)
What drives the impact of women directors on firm performance? Evidence from intellectual capital efficiency of US listed firmsJournal of Intellectual Capital, 21
Derebe Kintamo (2020)
Implementing and utilizing Health Information Management System in Hadiya Zone, South Nations Nationalities and People Region, EthiopiaThe International Journal of Management, 6
P. Ramirez, T. Hachiya (2012)
Intangible assets and market value of Japanese industries and firmsInternational Journal of Technology Management, 59
G. Meek, C. Roberts, S. Gray (1995)
Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational CorporationsJournal of International Business Studies, 26
Saverio Bozzolan, Philip O’Regan, Federica Ricceri (2006)
Intellectual capital disclosure (ICD): A comparison of Italy and the UKJournal of Human Resource Costing & Accounting, 10
Journal of Accounting Research, 46
Yanyu Wang, X. Su, Huan Wang, Renyu Zou (2019)
Intellectual capital and technological dynamic capability: evidence from Chinese enterprisesJournal of Intellectual Capital
Mary Barth, W. Landsman, Mark Lang (2007)
International Accounting Standards and Accounting QualityUNC: Accounting (Topic)
Alessandra Lardo, John Dumay, Raffaele Trequattrini, G. Russo (2017)
Social media networks as drivers for intellectual capital disclosure: Evidence from professional football clubsJournal of Intellectual Capital, 18
Rossi Paola, Michela Cordazzo (2020)
The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy
Petr Parshakov, E. Shakina (2020)
Do companies disclose intellectual capital in their annual reports? New evidence from explorative content analysisJournal of Intellectual Capital, 21
William Forte, J. Tucker, Gaetano Matonti, G. Nicolò (2016)
Measuring the intellectual capital of Italian listed companiesJournal of Intellectual Capital, 18
J. Guthrie, Federica Ricceri, John Dumay (2012)
Reflections and projections: A decade of Intellectual Capital Accounting ResearchBritish Accounting Review, 44
D. Mavridis (2004)
The intellectual capital performance of the Japanese banking sectorJournal of Intellectual Capital, 5
Alain Daou, J. Joseph, Dalia Yousif, Ramzi Fathallah, G. Reyes (2019)
Intellectual capital and resilience in torn societiesJournal of Intellectual Capital
Journal of International Accounting Research, 5
A. Patro, V. Gupta (2014)
Impact of International Financial Reporting Standards on Cost of equity Capital for Asian countriesInternational Journal of Accounting and Financial Reporting, 4
R. Subramanian, Robert Insley, R. Blackwell (1993)
Performance and Readability: A Comparison of Annual Reports of Profitable and Unprofitable CorporationsJournal of Business Communication, 30
John Goodwin, Kamran Ahmed, R. Heaney (2008)
The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective StudyJournal of Contemporary Accounting & Economics, 4
Ole‐Kristian Hope, J. Jin, Tony Kang (2006)
Empirical Evidence on Jurisdictions that Adopt IFRSFinancial Accounting
J. Maley, Marina Dabic, M. Moeller (2020)
Employee performance management: charting the field from 1998 to 2018International Journal of Manpower
Sarishma Sharma, Khushdeep Dharni (2017)
Intellectual capital disclosures in an emerging economy: status and trendsJournal of Intellectual Capital, 18
Josef Windsperger (2004)
Centralization of franchising networks: evidence from the Austrian franchise sectorJournal of Business Research, 57
G. Iatridis, Sotiris Rouvolis (2010)
The post-adoption effects of the implementation of International Financial Reporting Standards in GreeceJournal of International Accounting, Auditing and Taxation, 19
P. Liao, A. Chan, Jia-Lang Seng (2013)
Intellectual capital disclosure and accounting standardsInd. Manag. Data Syst., 113
Holger Daske, Gunther Gebhardt (2006)
International Financial Reporting Standards and Experts' Perceptions of Disclosure QualityAbacus, 42
Ester Oliveras, Yulia Kasperskaya (2004)
Reporting Intellectual Capital in SpainEuropean Economics eJournal
Richard Petty, J. Guthrie (2000)
INTELLECTUAL CAPITAL LITERATURE REVIEW: MEASUREMENT, REPORTING AND MANAGEMENTJournal of Intellectual Capital, 1
(2006)
Managing the intellectual capital architecture: an examination of the influence of human resource management on bilateral learning in law firms
Amitava Mondal, S. Ghosh (2014)
DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE PRACTICES OF INDIAN COMPANIES, 3
(2003)
A third way: the case for competition between US GAAP and IFRS in US capital markets
C. Feltz, G. Miller (1996)
An asymptotic test for the equality of coefficients of variation from k populations.Statistics in medicine, 15 6
P. Vergauwen, L.H.H. Bollen, Els Oirbans (2007)
Intellectual capital disclosure and intangible value drivers: an empirical studyManagement Decision, 45
Steven Firer, S. Williams (2003)
Intellectual capital and traditional measures of corporate performanceJournal of Intellectual Capital, 4
John Dumay, T. Garanina (2013)
Emerald Article: Intellectual capital research: a critical examination of the third stage
An Yi, H. Davey (2010)
Intellectual capital disclosure in Chinese (mainland) companiesJournal of Intellectual Capital, 11
Marina Dabić, Božidar Vlačić, V. Scuotto, Merrill Warkentin (2020)
Two decades of the Journal of Intellectual Capital: a bibliometric overview and an agenda for future researchJournal of Intellectual Capital
Michael Habersam, Martin Piber, M. Skoog (2013)
Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practicesCritical Perspectives on Accounting, 24
E. Henry, A. Leone (2016)
Measuring Qualitative Information in Capital Markets Research: Comparison of Alternative Methodologies to Measure Disclosure ToneThe Accounting Review, 91
S. Bischoff, Gergana Vladova, S. Jeschke (2011)
Measuring Intellectual Capital
Sher Khan, Qing Yang, A. Waheed (2018)
Investment in intangible resources and capabilities spurs sustainable competitive advantage and firm performanceCorporate Social Responsibility and Environmental Management
M. Agostino, D. Drago, D. Silipo (2011)
The value relevance of IFRS in the European banking industryReview of Quantitative Finance and Accounting, 36
G. Kamath (2008)
Intellectual capital and corporate performance in Indian pharmaceutical industryJournal of Intellectual Capital, 9
Corporate Communications: An International Journal, 13
Neha Smriti, N. Das (2018)
The impact of intellectual capital on firm performance: a study of Indian firms listed in COSPIJournal of Intellectual Capital
Jian Xu, Jingsuo Li (2019)
The impact of intellectual capital on SMEs’ performance in ChinaJournal of Intellectual Capital
K. Vodenko, S. Lyausheva (2020)
Science and education in the form 4.0: public policy and organization based on human and artificial intellectual capitalJournal of Intellectual Capital, 21
M. Bhasin (2015)
Disclosure of Intellectual Capital in Annual Reports: Comparing Evidence from India and AustraliaInformation Systems & Economics eJournal
M. Clarke, Dyna Seng, R. Whiting (2011)
Intellectual capital and firm performance in AustraliaJournal of Intellectual Capital, 12
John Dumay (2009)
Intellectual capital measurement: a critical approachJournal of Intellectual Capital, 10
Sukhdev Singh, Monika Kansal (2011)
Voluntary disclosures of intellectual capital: An empirical analysisJournal of Intellectual Capital, 12
Z. Lin, Fen-ling Chen (2005)
Value relevance of international accounting standards harmonization: Evidence from A- and B-share markets in ChinaJournal of International Accounting, Auditing and Taxation, 14
F. Zhao (2004)
Siemens’ business excellence model and sustainable developmentMeasuring Business Excellence, 8
Daniel Brännström, M. Giuliani (2009)
Intellectual Capital and IFRS3: A New Disclosure OpportunityElectronic Journal of Knowledge Management, 7
S. Ensslin, Fernando Carvalho (2007)
Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international contextInternational Journal of Accounting, Auditing and Performance Evaluation, 4
Kurt Auer (1996)
Capital market reactions to earnings announcements: empirical evidence on the difference in the information content of IAS-based earnings and EC-Directives-based earningsEuropean Accounting Review, 5
International Journal of Management and Innovation, 6
Indra Abeysekera (2007)
Intellectual capital reporting between a developing and developed nationJournal of Intellectual Capital, 8
林月雲, C. Lin (2021)
Reflections on JIC’s twenty-year history and suggestions for future IC researchJournal of Intellectual Capital
L. Edvinsson, Mart Kivikas (2007)
Intellectual capital (IC) or Wissensbilanz process: some German experiencesJournal of Intellectual Capital, 8
Pek Goh, K. Lim (2004)
Disclosing intellectual capital in company annual reports: Evidence from MalaysiaJournal of Intellectual Capital, 5
Saverio Bozzolan, F. Favotto, Federica Ricceri (2003)
Italian annual intellectual capital disclosure: An empirical analysisJournal of Intellectual Capital, 4
K. Schipper (2003)
Principles‐Based Accounting StandardsAccounting Horizons, 17
Elizabeth Gordon, E. Henry, Marietta Peytcheva, Lili Sun (2013)
Discretionary disclosure and the market reaction to restatementsReview of Quantitative Finance and Accounting, 41
M. Joshi, Dharminder Ubha, J. Sidhu (2012)
Intellectual capital disclosures by Indian and Australian information technology companies : A comparative analysisJournal of Intellectual Capital, 13
B. Lev, Paul Zarowin (1999)
The boundaries of financial reporting and how to extend themJournal of Accounting Research, 37
Jean-Michel Sahut, Sandrine Boulerne, F. Teulon (2011)
Do IFRS provide better information about intangibles in EuropeReview of Accounting and Finance, 10
Sang Kim, D. Taylor (2014)
Intellectual capital vs the book-value of assetsJournal of Intellectual Capital, 15
Kin Chan (2009)
Impact of intellectual capital on organisational performance: An empirical study of companies in the Hang Seng Index (Part 1)The Learning Organization, 16
C. Vaz, P. Selig, C. Viegas (2019)
A proposal of intellectual capital maturity model (ICMM) evaluationJournal of Intellectual Capital
Journal of Intellectual Capital, 14
F. Castilla-Polo, C. Ruiz-Rodríguez (2017)
Content analysis within intangible assets disclosure: a structured literature reviewJournal of Intellectual Capital, 18
Grantley Taylor, Greg Tower (2009)
Impacts of adoption of IFRS on the thinly capitalised position of Australian companies, 7
The Accounting Review, 85
G. Iatridis (2010)
International Financial Reporting Standards and the quality of financial statement informationInternational Review of Financial Analysis, 19
Siqi Li (2009)
Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?Santa Clara University Leavey School of Business Research Paper Series
Daniel Brännström, M. Giuliani (2009)
Accounting for intellectual capital: a comparative analysisVine, 39
Nnachi Onuoha, G. Ofoegbu, R. Okafor, Vincent Onodugo (2020)
Voluntary disclosure of intellectual capital information by deposit money banks in NigeriaJournal of Intellectual Capital
Abdullah Rabaya, N. Saleh, Noradiva Hamzah (2019)
Intellectual Capital Performance and Firm Value: The Effect of MFRS 139The South East Asian Journal of Management
Mírian Oliveira, C. Curado, A. Balle, A. Kianto (2020)
Knowledge sharing, intellectual capital and organizational results in SMES: are they related?Journal of Intellectual Capital, 21
Diogenis Baboukardos, G. Rimmel (2014)
Goodwill under IFRS: Relevance and disclosures in an unfavorable environmentAccounting Forum, 38
J. Niskanen, J. Kinnunen, E. Kasanen (2000)
The value relevance of IAS reconciliation components: empirical evidence from FinlandJournal of Accounting and Public Policy, 19
E. Henry (2006)
Market Reaction to Verbal Components of Earnings Press Releases: Event Study Using a Predictive AlgorithmFinancial Accounting eJournal
A. Patro, V. Gupta (2016)
Impact of International Financial Reporting Standards on Stock Price Synchronicity for Asian MarketsContemporary Management Research, 12
Oystein Gjerde, Kjell Knivsflå, Frode Saettem (2008)
The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP RestatementsFinancial Accounting
P. Ramirez, T. Hachiya (2006)
Measuring Firm-Specific Organizational Capital and its Impact on Value and Productivity: Evidence From JapanReview of Pacific Basin Financial Markets and Policies, 09
N. Dunse, N. Hutchison, A. Goodacre (2004)
Trade-related valuations and the treatment of goodwillJournal of Property Investment & Finance, 22
(2018)
Jurisdiction-profiles
Holger Daske, Luzi Hail, C. Leuz, Rodrigo Verdi (2008)
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic ConsequencesChicago Booth: Accounting Research Center Research Paper Series
D. Olsen (1991)
[Breaking taboos].Sygeplejersken, 91 44
H. Singla (2020)
Does VAIC affect the profitability and value of real estate and infrastructure firms in India? A panel data investigationJournal of Intellectual Capital, 21
Kamran Ahmed, Muhammad Ali (2015)
Has the harmonisation of accounting practices improved? Evidence from South AsiaInternational Journal of Accounting and Information Management, 23
Marina Dabic, Jasminka Lažnjak, D. Smallbone, Jadranka Švarc (2018)
Intellectual capital, organisational climate, innovation culture, and SME performanceJournal of Small Business and Enterprise Development
L. Edvinsson, A. Bounfour (2004)
Assessing national and regional value creationMeasuring Business Excellence, 8
M. Nurunnabi, M. Hossain, Hossain (2011)
Intellectual capital reporting in a South Asian country: evidence from BangladeshJournal of Human Resource Costing & Accounting, 15
J. Guthrie, Richard Petty, Federica Ricceri (2006)
The voluntary reporting of intellectual capitalJournal of Intellectual Capital, 7
Phang Yeow, Nurmazilah Mahzan (2013)
The Responses of Malaysian Public Listed Companies to the IFRS ConvergenceAsian Journal of Business and Accounting, 6
A. Brüggen, P. Vergauwen, Mai Dao (2009)
Determinants of intellectual capital disclosure: evidence from AustraliaManagement Decision, 47
S. Williams (2001)
Is intellectual capital performance and disclosure practices relatedJournal of Intellectual Capital, 2
Journal of Accounting and Public Policy, 26
The study aims to report empirical evidence on the impact of mandatory adoption of International Financial Reporting Standards (IFRS) in India on the voluntary intellectual capital reporting (ICR) and its value relevance. The study also tests the effect of term-weighting schemes used for information retrieval studies in the domain area of ICR.Design/methodology/approachThe study uses computational linguistics tools to measure ICR by Indian firms in the period 2014–2019. The study developed term frequencies for 23 ICR attributes using bag-of-words methodology from the annual reports. The word counts were used to construct two distinct measures of ICR, quantity and quality, deploying different term-weighting schemes, equal weighting and the term frequency-inverted document frequency (TF-IDF) weighting, respectively. A combination of parametric and non-parametric tests has been employed to examine the different hypothesis.FindingsThe quantity of ICR was found to have increased post-IFRS adoption. However, the quality of ICR had fallen significantly, which resulted in the loss of value relevance of ICR. Firms making higher disclosures but of inferior quality experienced suboptimal market returns. Variation in inter-firm ICR has reduced. Size effect and sector effect continue but have attenuated. The study acknowledges the enormous impact of term-weighting schemes, used for information retrieval studies, in the domain area of ICR.Practical implicationsThe study strongly adds to the momentum in favour of a formal ICR standard to improve its quality, restore its value relevance and facilitate more effective decision-making where the valuation of a firm is a critical input. The study presages the firms not to make poor-quality disclosures to avoid suboptimal stock performance.Originality/valueThe study sheds light on the impact of the adoption of post-IFRS on ICR in India. The study establishes the effect of term-weighting schemes, used for linguistic studies, in the domain area of ICR and adds to the literature by explaining one of the critical reasons for the dichotomy in ICR trends.
Journal of Intellectual Capital – Emerald Publishing
Published: Oct 14, 2021
Keywords: Intellectual capital; Information retrieval; Information value; Value relevance; post-IFRS; Content analysis
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.