Purpose–The purpose of this paper is to review and critique the current status of content
analysis (CA) as a research method for inquiring into intellectual capital disclosure (ICD) to …

Purpose–The purpose of this paper is to build on Dumay and Cai's (2014) prior research to
provide a deeper analysis of the problems associated with using content analysis (CA) as a …

Purpose The study seeks to evaluate the extent and quality of environmental reporting
following a longitudinal analysis and covering a wide spectrum of industries in a single …

Purpose–The purpose of this paper is to examine the intellectual capital (IC) performance of
the Australian Financial Sector for the period 2006‐2008. It also aims to examine the …

Purpose–The purpose of this paper is to study the relationship between intellectual capital
(IC) and performance of pharmaceutical firms in India. The secondary objective is to propose …

Purpose–The purpose of the present study is to make a comparison of intellectual capital
performance between Indian pharmaceutical and textile industry. Further, the study attempts …

The present study investigates the moderating influence of ownership structure on the
association between corporate social responsibility (CSR) and earnings management of …

Purpose–The purpose of this paper is to measure the intellectual capital performance of
Indian banks and established a relationship between intellectual capital and return on …

Purpose In the past decade, intellectual capital (IC) measurement and reporting have been
feeding scientific debate; however, only few studies address these issues together. The …

Purpose The purpose of this paper is to examine the extent and quality of voluntary
intellectual capital disclosures (ICD) by professional accounting firms (PAFs) in the UK …