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Accounting for intellectual capital: Evidence from listed English football clubs

Author

Listed:
  • Fareeha Shareef
  • Howard Davey

Abstract

Keywords: Sport, Capital reporting, Intellectual capital, Disclosure

Suggested Citation

  • Fareeha Shareef & Howard Davey, 2005. "Accounting for intellectual capital: Evidence from listed English football clubs," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 7(3), pages 78-116, June.
    • Handle: RePEc:eme:jaarpp:96754260580001042
    DOI: 10.1108/96754260580001042
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    References listed on IDEAS

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    2. Meer-Kooistra, Jeltje van der & Zijlstra, Siebren M., 2001. "Reporting on intellectual capital," Research Report 01E50, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    3. Dye, Ra, 1985. "Disclosure Of Nonproprietary Information," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 123-145.
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    7. Barrett, Me, 1976. "Financial-Reporting Practices - Disclosure And Comprehensiveness In An International Setting," Journal of Accounting Research, Wiley Blackwell, vol. 14(1), pages 10-26.
    8. David J. Campbell, 2000. "Legitimacy Theory or Managerial Reality Construction? Corporate Social Disclosure in Marks and Spencer Plc Corporate Reports, 1969–1997," Accounting Forum, Taylor & Francis Journals, vol. 24(1), pages 80-100, March.
    9. Williams, S. Mitchell, 1999. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory," The International Journal of Accounting, Elsevier, vol. 34(2), pages 209-238, June.
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