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Analysts’ Perceptions of Intellectual Capital Information

Author

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  • Shigeki Sakakibara
  • Bo Hansson
  • Tadanori Yosano
  • Hideo Kozumi

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Suggested Citation

  • Shigeki Sakakibara & Bo Hansson & Tadanori Yosano & Hideo Kozumi, 2010. "Analysts’ Perceptions of Intellectual Capital Information," Australian Accounting Review, CPA Australia, vol. 20(3), pages 274-285, September.
    • Handle: RePEc:bla:ausact:v:20:y:2010:i:3:p:274-285
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    References listed on IDEAS

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    1. Joshua Rosett, 2003. "Labour leverage, equity risk and corporate policy choice," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 699-732.
    2. Baruch Lev, 2003. "Remarks on the measurement, valuation, and reporting of intangible assets," Economic Policy Review, Federal Reserve Bank of New York, issue Sep, pages 17-22.
    3. David Aboody & Baruch Lev, 2000. "Information Asymmetry, R&D, and Insider Gains," Journal of Finance, American Finance Association, vol. 55(6), pages 2747-2766, December.
    4. Bo Hansson, 2004. "Human Capital and Stock Returns: Is the Value Premium an Approximation for Return on Human Capital?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(3-4), pages 333-358.
    5. Louis K. C. Chan & Josef Lakonishok & Theodore Sougiannis, 2001. "The Stock Market Valuation of Research and Development Expenditures," Journal of Finance, American Finance Association, vol. 56(6), pages 2431-2456, December.
    6. Jagannathan, Ravi & Kubota, Keiichi & Takehara, Hitoshi, 1998. "Relationship between Labor-Income Risk and Average Return: Empirical Evidence from the Japanese Stock Market," The Journal of Business, University of Chicago Press, vol. 71(3), pages 319-347, July.
    7. Bo Hansson, 2004. "Human Capital and Stock Returns: Is the Value Premium an Approximation for Return on Human Capital?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(3‐4), pages 333-358, April.
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    Citations

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    Cited by:

    1. Tadanori Yosano & Christian Nielson Gunnar Rimmel, 2014. "Japanese IPO Intellectual Capital Information Disclosures and the Effects on their Long-Term Stock Price Performance," Discussion Papers 2014-33, Kobe University, Graduate School of Business Administration.
    2. Subhash Abhayawansa & James Guthrie, 2014. "Importance of Intellectual Capital Information: A Study of Australian Analyst Reports," Australian Accounting Review, CPA Australia, vol. 24(1), pages 66-83, March.
    3. Labidi, Manel & Gajewski, Jean François, 2019. "Does increased disclosure of intangible assets enhance liquidity around new equity offerings?," Research in International Business and Finance, Elsevier, vol. 48(C), pages 426-437.
    4. Muhammad Nadeem & Christopher Gan & Cuong Nguyen, 2018. "The Importance of Intellectual Capital for Firm Performance: Evidence from Australia," Australian Accounting Review, CPA Australia, vol. 28(3), pages 334-344, September.
    5. Emilia Startseva & Natalja Gurvitš & Inna Sidorova, 2015. "Human Capital Reporting and its Linkage with Key Performance Indicators of Companies: Evidence from Estonian Companies Listed on Nasdax OMX Baltic," Central European Business Review, Prague University of Economics and Business, vol. 2015(4), pages 48-57.
    6. Christian Nielsen & Gunnar Rimmel & Tadanori Yosano, 2015. "Outperforming markets: IC and the long-term performance of Japanese IPOs," Accounting Forum, Taylor & Francis Journals, vol. 39(2), pages 83-96, June.

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