Authors
1 alzahra university
2 yazd university
Abstract
Keywords
10. Boedker, C., Guthrie, J. and Cuganesan, S. (2005). The strategic significance of human capital information in annual reporting, Journal of Human Resource Costing and Accounting, 8 (2): 7-22.
11. Botosan, C.A. and Plumlee, M.A. (2005). Assessing alternative proxies for the expected risk premium, Accounting Review, 80 (1): 21-53.
12. Botosan, C.A. (2006). Disclosure and the cost of equity capital: what do we know?, Accounting and Business Research, (International Accounting Forum): 31-40.
13. Bozzolan Saverio, Philip O’Regan and Federica Ricceri. (2006). Intellectual capital disclosure (ICD) A comparison of Italy and the UK", Journal of Human Resource Costing &Accounting,Vol. 10 No. 2, pp. 92-113 .
14. Brooking, A. (1996). Intellectual capital: Core asset for the third millennium Enterprise. London: International Thomson Business Press.
15. Deegan, C. and Unerman, J. (2006). Financial Accounting Theory, Maidenhead: McGraw-Hill.
16. Diamond, D. and Verrecchia, R. (1991). Disclosure, liquidity and the cost of capital, Journal of Finance, 46 (4): 1325-1359.
17. Easley, D. and O’Hara, M. (2004). Information and the cost of capital, Journal of Finance, Vol. LlX (4): 1553-83.
18. Easton, P.D. (2004). "PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital", Accounting Review, 79 (1): 73-79.
20. Firer. S, Stainbank, L, (2003). Testing the relationship between intellectual capital and a company's performance: Evidence from south Africa, meditari Accountancy Research vol. 11: 25-44.
21. Garcia-Ayuso, M. (2003). Factors explaining the ineffcient valuation of intangibles, Accounting, Auditing and Accountability, 16 (1): 57-69.
22. Gebhardt, W., Lee, C. and Swaminathan, B. (2001). Toward an implied cost of capital, Journal of Accounting Research, 39 (1): 135-176.
23. Gary, S.J., Meek, G.K. and Roberts, C.B. (1995). International Capital Market Pressure and Voluntary Annual Reports Disclosure by US and U.K. Multinationals, Journal of international Financial Management and Accounting, Vol. 6 (1), pp. 43-67.
24. Guthrie, J., Petty, R., Ferrier, F. and Wells, R. (1999). here is no accounting for intellectual capital in Australia: a review of annual reporting practices and the internal measurement of intangibles, a paper presented at OECD Symposium on Measuring and Reporting of Intellectual Capital, Amsterdam.
25. Guthrie, J. and Petty, R. (2000). Intellectual Capital: Australian annual reporting practices, Journal of Intellectual Capital, 1 (3): 241-251.
26. Guthrie, J., Petty, R. and Ricceri, F. (2006). he voluntary reporting of intellectual capital: comparing evidence from Hong Kong and Australia, Journal of Intellectual Capital, 7(2); 254-271.
27. Handa, P. and Linn, S. (1993). Arbitrage pricing with estimation risk, Journal of Financial and Quantitative Analysis, 28 (1): 81-100.
28. Holland, J. (2003). Intellectual capital and the capital market- organization and competence, Accounting, Auditing and Accountability Journal, 16 (1): 39-48.
29. Holland, J. (2006). Fund management, intellectual capital, intangibles and private disclosure, Managerial Finance, 32 (4): 277-316.
30. Hope, O-K. (2003), Accounting policy disclosure and analysts’ forecasts, Contemporary Accounting Research, 20 (2): 295-321.
31. Hsu Ya-Hui and Fang Wenchang. (2009), Intellectual capital and new product development performance: The mediating role of organizational learning capability, Technological Forecasting & Social Change 76. 664–677.
32. Kristandl, G. and Bontis, N. (2007), The impact of voluntary disclosure on cost of equity capital estimates in a temporal setting, Journal of Intellectual Capital, 8 (4): 577-594.
33. Lambert, R.C., Leuz, C. and Verrecchia, R. (2007), Accounting information, disclosure, and the cost of capital, Journal of Accounting Research, 45 (2): 385-420.
34. Lee Yee Meei and Whiting H.Rosalind. (2011) ,Technology, Intellectual Capital Disclosure and Cost of Capital, Paper_accepted_for_presentation_at_AFAANZ_Conference,Darwin,_Australia.1-33
35. Lev, B. (2001), Intangibles: Management, Measurement and Reporting, Washington, D.C: The Brookings Institution.
36. Lev, B. and Zambon, S. (2003), Introduction to the special issue, European Accounting Review, 12 (4): 597-603.
37. Li, J., Pike, R. and Haniffa, R. (2008), Intellectual capital disclosure and corporate overnance structure in UK firms, Accounting and Business Research, 38 (2): 137-159.
38. Mangena, M, 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 CA House, 21 Haymarket Yards.
39. Orens, R., Aerts, W. and Lybaert, N. (2009), "Intellectual capital disclosure, cost of finance and firm value", Management Decision, Vol. 47 No. 10, pp. 1536-54.
40. Pike, S., Rylander, A. and Roos, G. (2000), Intellectual capital management and disclosure, www.intcap.com/ICS_Article_2000_ intellectual capital_Mgt_&_Discsloure.pdf (Accessed January 2007).
41. Roos, G. and Roos, J. (1997), Measuring your company’s intellectual capital performance, Long Range Planning, 30 (3): 413-426.
42. Singh, I. and Van der Zahn, J.L.W.M. (2007), Does intellectual capital disclosure reduce an IPO’s cost of capital: The case of underpricing, Journal of Intellectual Capital, 8 (3): 494-516.
44. Stewart, T.A. (1997). Intellectual capital - he New Wealth of Organizations, London: Nicholas Brealey.
45. Sveiby, K. E (2010). Methods for Measuring Intangible Assets, available on-line: http://www.sveiby.com/articles/MeasureIntangibleAssets.html
46. Van der Meer-Kooistra, J., and Zijlstra, S.M. (2001), Reporting on intellectual capital, Accounting, Auditing and Accountability Journal, 14 (4): 456-476.