In this paper, we explore how Australian sell-side financial analysts contribute to the supply of intellectual capital (IC) information in the capital market. Toward this end, we examine how types and semantic properties of IC disclosures in analyst reports vary by a number of firm-specific characteristics likely to be associated with voluntary corporate disclosure. Consistent with our expectations, we find that the uncertainty associated with forecasting firm's earnings and the IC intensity of the industry in which the firm operates are associated positively with the extent as well as several semantic properties of IC disclosure in analyst reports. Highlighting that IC disclosure in analyst reports is not always a function of the extent of...
This study explores the types of intellectual capital (IC) information considered important by analy...
Despite the extensive research pointing to the fundamental link between intellectual capital and org...
This study examines the intellectual capital (IC) disclosure practices in the annual reports of 100 ...
Purpose: This paper aims to understand the potential usefulness of sell-side analysts’ investment re...
This paper explores what types of intellectual capital (IC) information is referred to by sell-side ...
This paper explores the qualitative characteristics of intellectual capital information (ICI) used a...
Purpose – the purpose of this paper is to examine determinants of the decision to disclose intellect...
Purpose – The purpose of this paper is to examine determinants of the decision to disclose intellect...
This paper examines how Intellectual Capital (IC) is mobilised and performed by sell-side analysts a...
Purpose - Research on the use/disclosure of intellectual capital (IC) information by sell-side analy...
There has been little research on intellectual capital (IC) reporting practices of UK firms or on th...
This study explores the types of intellectual capital (IC) information considered important by analy...
This study explores the types of intellectual capital (IC) information considered important by analy...
Over the past decade, industries the world over have witnessed the changing landscape of the global ...
The purpose of the study is to investigate how firms disclose information in their integrated report...
This study explores the types of intellectual capital (IC) information considered important by analy...
Despite the extensive research pointing to the fundamental link between intellectual capital and org...
This study examines the intellectual capital (IC) disclosure practices in the annual reports of 100 ...
Purpose: This paper aims to understand the potential usefulness of sell-side analysts’ investment re...
This paper explores what types of intellectual capital (IC) information is referred to by sell-side ...
This paper explores the qualitative characteristics of intellectual capital information (ICI) used a...
Purpose – the purpose of this paper is to examine determinants of the decision to disclose intellect...
Purpose – The purpose of this paper is to examine determinants of the decision to disclose intellect...
This paper examines how Intellectual Capital (IC) is mobilised and performed by sell-side analysts a...
Purpose - Research on the use/disclosure of intellectual capital (IC) information by sell-side analy...
There has been little research on intellectual capital (IC) reporting practices of UK firms or on th...
This study explores the types of intellectual capital (IC) information considered important by analy...
This study explores the types of intellectual capital (IC) information considered important by analy...
Over the past decade, industries the world over have witnessed the changing landscape of the global ...
The purpose of the study is to investigate how firms disclose information in their integrated report...
This study explores the types of intellectual capital (IC) information considered important by analy...
Despite the extensive research pointing to the fundamental link between intellectual capital and org...
This study examines the intellectual capital (IC) disclosure practices in the annual reports of 100 ...