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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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    1. Gary K Meek & Clare B Roberts & Sidney J Gray, 1995. "Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 26(3), pages 555-572, September.
    2. Buzby, Sl, 1975. "Company Size, Listed Versus Unlisted Stocks, And Extent Of Financial Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 13(1), pages 16-37.
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    5. 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).
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    7. Dye, Ra, 1985. "Disclosure Of Nonproprietary Information," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 123-145.
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    9. Wallace, R. S. Olusegun & Naser, Kamal, 1995. "Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong," Journal of Accounting and Public Policy, Elsevier, vol. 14(4), pages 311-368.
    10. Wiseman, Joanne, 1982. "An evaluation of environmental disclosures made in corporate annual reports," Accounting, Organizations and Society, Elsevier, vol. 7(1), pages 53-63, January.
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    13. 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.
    14. 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.
    15. Niamh Brennan, 2001. "Reporting intellectual capital in annual reports : evidence from Ireland," Open Access publications 10197/2918, Research Repository, University College Dublin.
    16. 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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    19. Carol Ann Tilt, 1994. "The Influence of External Pressure Groups on Corporate Social Disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 7(4), pages 47-72, December.
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