How to cite this paper
Dammak, S. (2015). An analysis of the relationship between the voluntary disclosure of the intellectual capital and the firm value.Management Science Letters , 5(3), 271-288.
Refrences
Abdolmohammadi, M. J. (2005). Intellectual capital disclosure and market capitalization. Journal of intellectual capital, 6(3), 397-416
Aberg, D., & Edvinsson, L. (2001).The IC multiplier and the importance of structural capital», 4th intangibles Conference on advances in the measurement of intangible (Intellectual) capital, New York University, Stern School of Business.
Abeyskera, I., & Guthrie, J. (2005). An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka, Critical Perspectives on Accounting, 16, 151-163.
Aboody, D., & Lev, B. (1998). The value relevance of intangibles: the case of software capitalization, Journal of Accounting Research, 36, Supplement, 161- 191.
Adams, C. A., & Kuasirikun, N. (2000). A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. European Accounting Review, 9(1), 53-79.
Albouy, M. (1999). Théorie, application et Limites de la mesure de la création de valeur. Revue Française de Gestion, janvier- février, 122, 81-90.
Amir, E., & Lev, B. (1996). Value-relevance of nonfinancial information: The wireless communications industry. Journal of Accounting and Economics, 22(1), 3-30.
Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological bulletin, 103(3), 411.
Atkinson, A. A., Waterhouse, J. H., & Wells, R. B. (1997). A stakeholder approach to strategic performance measurement. Sloan management review,38, 25-38.
Barclay, D., Higgins, C., & Thompson, R. (1995). The partial least squares (PLS) approach to causal modeling: Personal computer adoption and use as an illustration. Technology studies, 2(2), 285-309.
Barnett, B. (2003). Corporate Disclosure Practices and Stock Price Performance. London Business School.
Béjar, Y. (2007). Le pouvoir informationnel du capital intellectuel et les signaux classiques de la littérature: le cas des entreprises technologiques nouvellement introduites en bourse. Cahier de recherche. 2007-2, CEREG.
Belkaoui, A. (2003). Intellectual capital and firm performance of US multinational firms: a study of the resource-based and stakeholder views. Journal of Intellectual Capital, 4(2), 2215-2226. .
Bessieux-Ollier, C. (2002). Les déterminants culturels des choix comptables : le cas des éléments incorporels. Thèse de Doctorat, Cotutelle Université de Genève et Université Paris Dauphine.
Bournois, F., Point, S., & Voynnet-Fourboul, C. (2002). L & apos; analyse des données qualitatives assistée par ordinateur: une évaluation. Revue française de gestion, (137), 71-84.
Bozzolan, S., O & apos; Regan, P., & Ricceri, F. (2006). Intellectual capital disclosure (ICD): a comparison of Italy and the UK. Journal of Human Resource Costing & Accounting, 10(2), 92-113.
Brennan, N. (2001). Reporting intellectual capital in annual reports: evidence from Ireland. Accounting, Auditing & Accountability Journal, 14(4), 423-436.
Brown, N., & Deegan, C. (1998). The public disclosure of environmental performance information—A dual test of media agenda setting theory and legitimacy theory. Accounting and business research, 29(1), 21-41.
Caby, J., Clerc-Girard, M-F., & Koehl, J. (1996). Le processus de la création de valeur. Revue Française de Gestion. mars- avril- mai. 49-56.
Casta, J.F., & Ramond O. (2005). Investissement en capital immatériel et utilité de l’information comptable: Etude comparative des marché financiers britannique, espagnol et français.Cahier de recherche7. CEREG Université Paris Dauphine.
Castro, G. M., & Lopew-Saez, P. (2008). Intellectual capital in high-tech firms: the case of Spain. Journal of Intellectual Capital, 9(1), 25-36.
Chahine, S., & Mathieu, J. P. (2003). Valorisation stratégique par contextes de valeur : le cas des introductions sur le Nouveau marché. Revue Finance Contrôle Stratégie. 6(2). 91-114.
Chan, L., Lakonishok, J., & Sougiannis, T. (2001). The stock market valuation of research et development expenditures. Journal of Finance, 56(6), 2431-2456.
Chan, S., Kensiger, J., & Martin, J. (1992). The market rewards promising R & D: and publishes the rest. Journal of Applied Corporate Finance, 5(2), 59-66.
Chauvin, K. W., & Hirschey, M. (1994). Goodwill, profitability and market value of the firm. Journal of Accounting and Public Policy, 13(2), 159-180.
Chen, M. C., Cheng, S. J., Hwang, Y. (2005). An empirical investigation of the relationship between intellectual capital and firms & apos; market value and financial performance. Journal of Intellectual Capital, 6(2), 159-176.
Chin, W. (1998). The Partial Least Squares Approach For Structural Equation Modeling. dansMarcoulides, G. A. (ed.) Modern Methods for Business Research, Hillsdale, NJ: Lawrence Erlbaum Associates. 295-336.
Chin, W. (2000). Partial Least Squares For Researchers: An overview and presentation of recent advances using the PLS approach, ICIS 2000 tutorial on PLS (http://disc-nt.cba.uh.edu/chin/icis2000plstalk.pdf). 1-34.
Cockburn, I., & Griliches, Z. (1988). Industry effects and apropriability measures in the stock market’s valuation of R & D and patents. American Economic Association Papers and Proceedings, 78, 419-423.
Collins, D., Maydew E., & Weiss, I. (1997). Changes in the value- Relevance of Earnings and Book Values Over the Past Forty Years. Journal of accounting and Economics, 24(1), 39-67.
Dammak, S., Triki, M., & Boujelbene, Y. (2008). A study on intellectual capital disclosure determinants in the European context. International Journal of Learning and Intellectual Capital, Special Issue on "Intellectual Capital Reporting and Knowledge Management, 5(3/4), 417-430.
Das, S., Sen, P. K., & Sengupta, S. (2003). Strategic alliances: a valuable way to manage intellectual capital?. Journal of Intellectual Capital. 4(2) ena 9olt ne5thou les emploi. 10-19.
Davenport, T. H., & Prusak, L. (1998). Working knowledge: How organizations manage what they know. Harvard Business Press.
Decarolis, D. M.; Deeds, D. L. (1999). The impact of stocks and flows of organizational knowledge on firm performance: An empirical investigation of the biotechnology industry. Strategic Management Journal, 20, 953-968.
Deeds, D. L., Decarolis, D. M., & Coombs, J. E. (1997). The impact of firm-specific capabilities on the amount of capital raised in an initial public offering: Evidence from the biotechnology industry. Journal of Business Venturing, 12, 31-46.
Deng, Z., Lev, B., & Narin, F. (1999). Science and technology as predictors of stock performance. Financial Analysts Journal, 55(2), 20-32.
Dumay, J., & Tull, J. (2007). Intellectual capital disclosure and price-sensitive Austealian Stock Exchange announcements. Journal of Intellectual Capital, 8(2), 236-255.
Edvinson, L., & Malone, M. (1997). Intellectual capital: Realizing your company & apos; s true value by finding its hidden brainpower. New York: Harper Business.
Edvinson, L., & Malone, M. (1999). Le capital immatériel de l & apos; entreprise: Identification, mesureet management. Editions Maxima etMazars.
Escaffre, L. (2002). Contribution à l’analyse des déterminants de l’offre d’information sur le capital intellectuel. Thèse Université Paris Dauphine.
Falk, R.F., & Miller, N.B. (1992). A Primer on Soft Modeling, Akron. The University of Akron Press.
Fallery, B., & Rodhain, F. (2007). Quatre approches pour l & apos; analyse de données textuelles : lexicale, linguistique, cognitive, thématique. XVIème Conférence Internationale de Management Stratégique.
Feranadez, E., Montes, J. M., & Vazquez, C. J. (2000). Typology and Strategic analysis of intangible resources: A resource-based approach. Technovation, 20, 81-92.
Financial Accounting Standards Board (FASB). (2001). Improving business reporting: insight into enhancing voluntary disclosures. Steering Committee Business. Reporting Research Project. Financial Accounting Standard Board.
Fornell, C., & Larcker, D.F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18, 39-50.
Francis, J., & Schipper, K. (1999). Have Financial Statements: lost their Relevance?. Journal of Accounting Research, 37, 319-352.
Fustec, A., & Marois, B. (2006). Valoriser le capital immatériel de l & apos; entreprise. Ed Organisation, Collection. Finance.
Garc?a-Meca, E., & Mart?nez, I. (2007). The use of intellectual capital information in investment decisions: An empirical study using analyst reports. The International Journal of Accounting, 42, 57–81.
Garcia-Meca, E. (2005). Bridging the gap between disclosure and use of intellectual Capital information. Journal of Intellectual Capital, 6(3), 427-440.
Gibbins, M., Richardson, A., & Waterhouse, J. (1992). The management of financial disclosure: theory and perspectives.La Fondation de Recherche de l & apos; Association des Comptables Généraux Licenciés du Canada, monographie de recherche 20.
Gray, R., Kouhy, R., & Lavers, S. (1995). Constructing a research database of social and environmental reporting by UK companies. Accounting, Auditing and Accountability Journal, 8(2), 78-101.
Griliches, Z. (1981). Market value, R & D, and patents. Economic Letters, 7, 183-187.
Guo, R. J., Lev, B., & Zhou, N. (2005). The Valuation of Biotech IPOs. Journal of Accounting, Auditing & Finance, 20(4), 423-459.
Guthrie, J., Petty, R., & Johanson, U. (2001). Sunrise in the knowledge economy: Managing, Measuring and reporting intellectual capital. Accounting, Auditing and Accountability Journal, 14(4), 365-382.
Guthrie, J., Steane, P., Fletcher, A., Pike, S., & Roos, G. (2002, July). Stakeholder analysis of performance values: intellectual capital in the third sector. In Paper pr?sentiert auf ANZAM/IFSAM 6th World Congress: Management and Global Context: Prospects for the 21st Century, Gold Coast, Queensland (Vol. 10, p. 13).
Hall, B., & Oriani, R. (2004). Does the market value R & D investment by firms in France, Germany and Italy. NBER Working Paper. 10408.
Healy, P., & Palepu, K. (1993). The effects of firms’ financial disclosure strategies on stock prices. Accounting Horizons, 7(1), 1-11.
Healy, P., & Palepu, K. (2001). A review of the empirical disclosure literature. Journal of Accounting & Economics, 31, 1-3.
Hirschey, M. (1982). Intangible capital aspects of advertising and R & D expenditures. Journal of Industrial Economics, 30(4), 375 -90.
Holland, J. (1999). Fund Management, Intellectual Capital, Intangibles and Private Disclosure. OCDE Symposium on Measuring and Reporting of Intellectual Reporting.
Hossain, M., & Adams, M. (1995). Voluntary financial disclosures by Australian listed companies. Australian accounting Review, 5(2), 45-55.
Hossain, M., Tan, L., & Adams, M. (1994). Voluntary disclosure in an emerging capital market: some empirical evidences from companies listed on the Kuala Lumpur stock exchange. The International Journal of Accounting, 29(4), 334-351.
Hulland, J. (1999). Use of Partial Least Squares (PLS) in Strategic Management Research: A Review of Four Recent Studies. Strategic Management Journal, 20(2), 195-204.
Inttner, C.D., & Larker, D. (1996). Measuring the impact of Quality Initiatives on Firm Financial Performance. Advances in the Management of Organizations Quality., 1, 1-37.
Jarell, S. L., & Easton, G. S. (1996). An exploratory empirical investigation of the effects of total quality management on corporate performance. dansLederer P. (ed.). The practice of quality management. Boston: Harvard University Press.
Jaruzelski, B. Dehoff, K., & Bordia, R. (2005). The Booze Allen Hamilton Global Innovation 1000: Money isn’t everything.Strategy and Business. 41(Hiver).
Jenson, M., & Meckling, W. (1976). Theory of the firm: managerial behaviour, Agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Johannessen, J-A., Olsen, B., & Olaisen, J. (2005). Intellectual capital as a holoistic management philosophy: a theoretical perspective. International Journal of Information Management. 25, 151-171.
Johanson U., Martensson, M., & Skoog, M. (2001). Measuring to understand intangible performance drivers. The European Accounting Review, 10(3), 407-437.
J?reskog, K. G. (1970). A general method for analysis of covariance structures. Biometrika, 57(2), 239-251.
Khalifa, M., & Cheng, S.K.N. (2002). Adoption of mobile commerce: Role of exposure. Proceedings of the 35th Hawaii International Conference on System Sciences.
Lev, B., & Zarouin, P. (1998). The market valuation of R & D expenditures. Working paper. New York Stern University.
Lev, B., & Sougiannis, T. (1996). The capitalization, amortization and value relevance of R & D. Journal of Accounting and Economics, 21(1), 107-138.
Lev, B., & Zarowin, P. (1999). The boundaries of financial reporting and how to extend them. Journal of Accounting Research, 37(2), 353-385.
Lev, B. (1996). Boundaries on Financial Reporting. Symposium SEC. Avril.
Lev, B., & Daum, J. (2004). The dominance of intangible assets: consequences for enterprise management and corporate reporting, Measuring Business Excellence., 8.
Lynn, M. (1992). A note on corporate social disclosure in Hong Kong. British Accounting Review, 24, 105-110.
Marois, B. (2003). Le capital immatériel: Application au secteur bancaire français. Groupe HEC, CR 771/ 2003, ISBN: 2- 85418-771-7.
Martory, B. (1998). Identification et évaluation des incorporels: principes, constats et pistes de solutions. Performances et comptabilité. Actes du XIX ème congrès de l & apos; AFC. 1.
Mavrinac, S. C., & Siesfeld, T. (1997). Measures that Matter: an Exploratory Investigation of Investors Information Needs and Value Priorities. London: Richard Ivey School of Business, University of Western Ontario.
Michailesco, C., & Boiteau, C. (2003). La stratégie de communication financière des entreprises : le cas de la diffusion d’information sur le capital immatériel. Papier de recherche.
Mork, R., & Yeung B. (1991). Why investors value multinationality. Journal of Business, 165-187.
Nunnally, J.C. (1978). Psychometric Theory, 2nd ed., New York Mc Graw Hill Book Company.
Pedrini, M. (2007). Human capital convergences in intellectual capital and sustainability reports. Journal of Intellectual Capital, 8(2), 346-366.
Peng, T., Pike, S., & Roos, G. (2007). Intellectual capital and performance Indicators: Taiwanese healthcare sector. Journal of Intellectual Capital, 8(3), 538-556.
Pierrat Ch. (1996). L & apos; évaluation des actifs immatériels en comptabilité. Comptabilité et développement. actes du 17éme congrès de l & apos; AFC. 2.
Porter, M. (1985). Competitiveadvantage. New York.FeePress, dans Alphondéry, E. (2002). Evaluation des entreprises du savoir. Les éditions Demos.
Richards, L. (1999). UsingNVivo in qualitative research. Qualitative solutions and research.
Rothberg, H., & Erickson, S. (1999). Competitive Capital: A sustainable source of competitive advantage. American Society for Competitiveness Annual Conference, Atlanta, GA, (October 5-7).
Rothberg, H.N, & Erickson, G.S. (2002). Competitive capital: a fourth pillar of intellectual capital?. dansBontis N. World Congress on Intellectual Capital Readings, (ed.) Butterworth Heineman. Woburn.
Sonnier, B., Carson, K., & Carson, P. (2007). Accounting for intellectual capital: the relationship between profitability and disclosure. The Journal of Applied Management and Entrepreneurship, 12(2), 3-14.
Sougiannas, T. (1994). The accounting based valuation of corporate R & D. The Accounting Review, 69(1), 44-68.
Stewart, T. A. (1997). Intellectual capital: the new wealth of organizations. New York: Currency/Doubleday.
Sveiby, K. E. (2000). Knowledge Management- La nouvelle richesse des entreprises- savoir tirer profit des actifsimmatériels de sasociété. Maxima Laurent du Mesniléditeur.
Teller, R. (1999). Le contrôle de Gestion, édition Management et Société.
Wang, J. (2008). Investigating market value and intellectual capital for S & P 500. Journal of Intellectual Capital, 9(4), 546-563.
Wang, W., & Chang, C. (2008). The effect of disclosure of intellectual capital and accounting performance on market valuation: evidence from Taiwan & apos; s semiconductor industry. International Journal of Learning and Inellectual Capital, 5(3/4), 264-278.
Watson, A. (2005). Retailing and Consumer Services, 12, 25-34.
Werts, C. E., Linn, R. L., & J?reskog, K. G. (1974). Intraclass reliability estimates: Testing structural assumptions. Educational and Psychological measurement, 34(1), 25-33.
Wilbon, A. (1999). An empirical investigation of technology strategy in computer software initial public offering. Journal of Engineering and Technology Management, 16, 147-169.
Williams, S. M. (2001). Is intellectual capital performance and disclosure practices related?. Journal of Intellectual Capital, 2(3), 192-203.
Wold, H. (1985). Partial Least Square. Encyclopedia of Statistical Science. Kotz, S. Johnson; N. (eds.) New York: Wiley. 581-591.
Aberg, D., & Edvinsson, L. (2001).The IC multiplier and the importance of structural capital», 4th intangibles Conference on advances in the measurement of intangible (Intellectual) capital, New York University, Stern School of Business.
Abeyskera, I., & Guthrie, J. (2005). An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka, Critical Perspectives on Accounting, 16, 151-163.
Aboody, D., & Lev, B. (1998). The value relevance of intangibles: the case of software capitalization, Journal of Accounting Research, 36, Supplement, 161- 191.
Adams, C. A., & Kuasirikun, N. (2000). A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. European Accounting Review, 9(1), 53-79.
Albouy, M. (1999). Théorie, application et Limites de la mesure de la création de valeur. Revue Française de Gestion, janvier- février, 122, 81-90.
Amir, E., & Lev, B. (1996). Value-relevance of nonfinancial information: The wireless communications industry. Journal of Accounting and Economics, 22(1), 3-30.
Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological bulletin, 103(3), 411.
Atkinson, A. A., Waterhouse, J. H., & Wells, R. B. (1997). A stakeholder approach to strategic performance measurement. Sloan management review,38, 25-38.
Barclay, D., Higgins, C., & Thompson, R. (1995). The partial least squares (PLS) approach to causal modeling: Personal computer adoption and use as an illustration. Technology studies, 2(2), 285-309.
Barnett, B. (2003). Corporate Disclosure Practices and Stock Price Performance. London Business School.
Béjar, Y. (2007). Le pouvoir informationnel du capital intellectuel et les signaux classiques de la littérature: le cas des entreprises technologiques nouvellement introduites en bourse. Cahier de recherche. 2007-2, CEREG.
Belkaoui, A. (2003). Intellectual capital and firm performance of US multinational firms: a study of the resource-based and stakeholder views. Journal of Intellectual Capital, 4(2), 2215-2226. .
Bessieux-Ollier, C. (2002). Les déterminants culturels des choix comptables : le cas des éléments incorporels. Thèse de Doctorat, Cotutelle Université de Genève et Université Paris Dauphine.
Bournois, F., Point, S., & Voynnet-Fourboul, C. (2002). L & apos; analyse des données qualitatives assistée par ordinateur: une évaluation. Revue française de gestion, (137), 71-84.
Bozzolan, S., O & apos; Regan, P., & Ricceri, F. (2006). Intellectual capital disclosure (ICD): a comparison of Italy and the UK. Journal of Human Resource Costing & Accounting, 10(2), 92-113.
Brennan, N. (2001). Reporting intellectual capital in annual reports: evidence from Ireland. Accounting, Auditing & Accountability Journal, 14(4), 423-436.
Brown, N., & Deegan, C. (1998). The public disclosure of environmental performance information—A dual test of media agenda setting theory and legitimacy theory. Accounting and business research, 29(1), 21-41.
Caby, J., Clerc-Girard, M-F., & Koehl, J. (1996). Le processus de la création de valeur. Revue Française de Gestion. mars- avril- mai. 49-56.
Casta, J.F., & Ramond O. (2005). Investissement en capital immatériel et utilité de l’information comptable: Etude comparative des marché financiers britannique, espagnol et français.Cahier de recherche7. CEREG Université Paris Dauphine.
Castro, G. M., & Lopew-Saez, P. (2008). Intellectual capital in high-tech firms: the case of Spain. Journal of Intellectual Capital, 9(1), 25-36.
Chahine, S., & Mathieu, J. P. (2003). Valorisation stratégique par contextes de valeur : le cas des introductions sur le Nouveau marché. Revue Finance Contrôle Stratégie. 6(2). 91-114.
Chan, L., Lakonishok, J., & Sougiannis, T. (2001). The stock market valuation of research et development expenditures. Journal of Finance, 56(6), 2431-2456.
Chan, S., Kensiger, J., & Martin, J. (1992). The market rewards promising R & D: and publishes the rest. Journal of Applied Corporate Finance, 5(2), 59-66.
Chauvin, K. W., & Hirschey, M. (1994). Goodwill, profitability and market value of the firm. Journal of Accounting and Public Policy, 13(2), 159-180.
Chen, M. C., Cheng, S. J., Hwang, Y. (2005). An empirical investigation of the relationship between intellectual capital and firms & apos; market value and financial performance. Journal of Intellectual Capital, 6(2), 159-176.
Chin, W. (1998). The Partial Least Squares Approach For Structural Equation Modeling. dansMarcoulides, G. A. (ed.) Modern Methods for Business Research, Hillsdale, NJ: Lawrence Erlbaum Associates. 295-336.
Chin, W. (2000). Partial Least Squares For Researchers: An overview and presentation of recent advances using the PLS approach, ICIS 2000 tutorial on PLS (http://disc-nt.cba.uh.edu/chin/icis2000plstalk.pdf). 1-34.
Cockburn, I., & Griliches, Z. (1988). Industry effects and apropriability measures in the stock market’s valuation of R & D and patents. American Economic Association Papers and Proceedings, 78, 419-423.
Collins, D., Maydew E., & Weiss, I. (1997). Changes in the value- Relevance of Earnings and Book Values Over the Past Forty Years. Journal of accounting and Economics, 24(1), 39-67.
Dammak, S., Triki, M., & Boujelbene, Y. (2008). A study on intellectual capital disclosure determinants in the European context. International Journal of Learning and Intellectual Capital, Special Issue on "Intellectual Capital Reporting and Knowledge Management, 5(3/4), 417-430.
Das, S., Sen, P. K., & Sengupta, S. (2003). Strategic alliances: a valuable way to manage intellectual capital?. Journal of Intellectual Capital. 4(2) ena 9olt ne5thou les emploi. 10-19.
Davenport, T. H., & Prusak, L. (1998). Working knowledge: How organizations manage what they know. Harvard Business Press.
Decarolis, D. M.; Deeds, D. L. (1999). The impact of stocks and flows of organizational knowledge on firm performance: An empirical investigation of the biotechnology industry. Strategic Management Journal, 20, 953-968.
Deeds, D. L., Decarolis, D. M., & Coombs, J. E. (1997). The impact of firm-specific capabilities on the amount of capital raised in an initial public offering: Evidence from the biotechnology industry. Journal of Business Venturing, 12, 31-46.
Deng, Z., Lev, B., & Narin, F. (1999). Science and technology as predictors of stock performance. Financial Analysts Journal, 55(2), 20-32.
Dumay, J., & Tull, J. (2007). Intellectual capital disclosure and price-sensitive Austealian Stock Exchange announcements. Journal of Intellectual Capital, 8(2), 236-255.
Edvinson, L., & Malone, M. (1997). Intellectual capital: Realizing your company & apos; s true value by finding its hidden brainpower. New York: Harper Business.
Edvinson, L., & Malone, M. (1999). Le capital immatériel de l & apos; entreprise: Identification, mesureet management. Editions Maxima etMazars.
Escaffre, L. (2002). Contribution à l’analyse des déterminants de l’offre d’information sur le capital intellectuel. Thèse Université Paris Dauphine.
Falk, R.F., & Miller, N.B. (1992). A Primer on Soft Modeling, Akron. The University of Akron Press.
Fallery, B., & Rodhain, F. (2007). Quatre approches pour l & apos; analyse de données textuelles : lexicale, linguistique, cognitive, thématique. XVIème Conférence Internationale de Management Stratégique.
Feranadez, E., Montes, J. M., & Vazquez, C. J. (2000). Typology and Strategic analysis of intangible resources: A resource-based approach. Technovation, 20, 81-92.
Financial Accounting Standards Board (FASB). (2001). Improving business reporting: insight into enhancing voluntary disclosures. Steering Committee Business. Reporting Research Project. Financial Accounting Standard Board.
Fornell, C., & Larcker, D.F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18, 39-50.
Francis, J., & Schipper, K. (1999). Have Financial Statements: lost their Relevance?. Journal of Accounting Research, 37, 319-352.
Fustec, A., & Marois, B. (2006). Valoriser le capital immatériel de l & apos; entreprise. Ed Organisation, Collection. Finance.
Garc?a-Meca, E., & Mart?nez, I. (2007). The use of intellectual capital information in investment decisions: An empirical study using analyst reports. The International Journal of Accounting, 42, 57–81.
Garcia-Meca, E. (2005). Bridging the gap between disclosure and use of intellectual Capital information. Journal of Intellectual Capital, 6(3), 427-440.
Gibbins, M., Richardson, A., & Waterhouse, J. (1992). The management of financial disclosure: theory and perspectives.La Fondation de Recherche de l & apos; Association des Comptables Généraux Licenciés du Canada, monographie de recherche 20.
Gray, R., Kouhy, R., & Lavers, S. (1995). Constructing a research database of social and environmental reporting by UK companies. Accounting, Auditing and Accountability Journal, 8(2), 78-101.
Griliches, Z. (1981). Market value, R & D, and patents. Economic Letters, 7, 183-187.
Guo, R. J., Lev, B., & Zhou, N. (2005). The Valuation of Biotech IPOs. Journal of Accounting, Auditing & Finance, 20(4), 423-459.
Guthrie, J., Petty, R., & Johanson, U. (2001). Sunrise in the knowledge economy: Managing, Measuring and reporting intellectual capital. Accounting, Auditing and Accountability Journal, 14(4), 365-382.
Guthrie, J., Steane, P., Fletcher, A., Pike, S., & Roos, G. (2002, July). Stakeholder analysis of performance values: intellectual capital in the third sector. In Paper pr?sentiert auf ANZAM/IFSAM 6th World Congress: Management and Global Context: Prospects for the 21st Century, Gold Coast, Queensland (Vol. 10, p. 13).
Hall, B., & Oriani, R. (2004). Does the market value R & D investment by firms in France, Germany and Italy. NBER Working Paper. 10408.
Healy, P., & Palepu, K. (1993). The effects of firms’ financial disclosure strategies on stock prices. Accounting Horizons, 7(1), 1-11.
Healy, P., & Palepu, K. (2001). A review of the empirical disclosure literature. Journal of Accounting & Economics, 31, 1-3.
Hirschey, M. (1982). Intangible capital aspects of advertising and R & D expenditures. Journal of Industrial Economics, 30(4), 375 -90.
Holland, J. (1999). Fund Management, Intellectual Capital, Intangibles and Private Disclosure. OCDE Symposium on Measuring and Reporting of Intellectual Reporting.
Hossain, M., & Adams, M. (1995). Voluntary financial disclosures by Australian listed companies. Australian accounting Review, 5(2), 45-55.
Hossain, M., Tan, L., & Adams, M. (1994). Voluntary disclosure in an emerging capital market: some empirical evidences from companies listed on the Kuala Lumpur stock exchange. The International Journal of Accounting, 29(4), 334-351.
Hulland, J. (1999). Use of Partial Least Squares (PLS) in Strategic Management Research: A Review of Four Recent Studies. Strategic Management Journal, 20(2), 195-204.
Inttner, C.D., & Larker, D. (1996). Measuring the impact of Quality Initiatives on Firm Financial Performance. Advances in the Management of Organizations Quality., 1, 1-37.
Jarell, S. L., & Easton, G. S. (1996). An exploratory empirical investigation of the effects of total quality management on corporate performance. dansLederer P. (ed.). The practice of quality management. Boston: Harvard University Press.
Jaruzelski, B. Dehoff, K., & Bordia, R. (2005). The Booze Allen Hamilton Global Innovation 1000: Money isn’t everything.Strategy and Business. 41(Hiver).
Jenson, M., & Meckling, W. (1976). Theory of the firm: managerial behaviour, Agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Johannessen, J-A., Olsen, B., & Olaisen, J. (2005). Intellectual capital as a holoistic management philosophy: a theoretical perspective. International Journal of Information Management. 25, 151-171.
Johanson U., Martensson, M., & Skoog, M. (2001). Measuring to understand intangible performance drivers. The European Accounting Review, 10(3), 407-437.
J?reskog, K. G. (1970). A general method for analysis of covariance structures. Biometrika, 57(2), 239-251.
Khalifa, M., & Cheng, S.K.N. (2002). Adoption of mobile commerce: Role of exposure. Proceedings of the 35th Hawaii International Conference on System Sciences.
Lev, B., & Zarouin, P. (1998). The market valuation of R & D expenditures. Working paper. New York Stern University.
Lev, B., & Sougiannis, T. (1996). The capitalization, amortization and value relevance of R & D. Journal of Accounting and Economics, 21(1), 107-138.
Lev, B., & Zarowin, P. (1999). The boundaries of financial reporting and how to extend them. Journal of Accounting Research, 37(2), 353-385.
Lev, B. (1996). Boundaries on Financial Reporting. Symposium SEC. Avril.
Lev, B., & Daum, J. (2004). The dominance of intangible assets: consequences for enterprise management and corporate reporting, Measuring Business Excellence., 8.
Lynn, M. (1992). A note on corporate social disclosure in Hong Kong. British Accounting Review, 24, 105-110.
Marois, B. (2003). Le capital immatériel: Application au secteur bancaire français. Groupe HEC, CR 771/ 2003, ISBN: 2- 85418-771-7.
Martory, B. (1998). Identification et évaluation des incorporels: principes, constats et pistes de solutions. Performances et comptabilité. Actes du XIX ème congrès de l & apos; AFC. 1.
Mavrinac, S. C., & Siesfeld, T. (1997). Measures that Matter: an Exploratory Investigation of Investors Information Needs and Value Priorities. London: Richard Ivey School of Business, University of Western Ontario.
Michailesco, C., & Boiteau, C. (2003). La stratégie de communication financière des entreprises : le cas de la diffusion d’information sur le capital immatériel. Papier de recherche.
Mork, R., & Yeung B. (1991). Why investors value multinationality. Journal of Business, 165-187.
Nunnally, J.C. (1978). Psychometric Theory, 2nd ed., New York Mc Graw Hill Book Company.
Pedrini, M. (2007). Human capital convergences in intellectual capital and sustainability reports. Journal of Intellectual Capital, 8(2), 346-366.
Peng, T., Pike, S., & Roos, G. (2007). Intellectual capital and performance Indicators: Taiwanese healthcare sector. Journal of Intellectual Capital, 8(3), 538-556.
Pierrat Ch. (1996). L & apos; évaluation des actifs immatériels en comptabilité. Comptabilité et développement. actes du 17éme congrès de l & apos; AFC. 2.
Porter, M. (1985). Competitiveadvantage. New York.FeePress, dans Alphondéry, E. (2002). Evaluation des entreprises du savoir. Les éditions Demos.
Richards, L. (1999). UsingNVivo in qualitative research. Qualitative solutions and research.
Rothberg, H., & Erickson, S. (1999). Competitive Capital: A sustainable source of competitive advantage. American Society for Competitiveness Annual Conference, Atlanta, GA, (October 5-7).
Rothberg, H.N, & Erickson, G.S. (2002). Competitive capital: a fourth pillar of intellectual capital?. dansBontis N. World Congress on Intellectual Capital Readings, (ed.) Butterworth Heineman. Woburn.
Sonnier, B., Carson, K., & Carson, P. (2007). Accounting for intellectual capital: the relationship between profitability and disclosure. The Journal of Applied Management and Entrepreneurship, 12(2), 3-14.
Sougiannas, T. (1994). The accounting based valuation of corporate R & D. The Accounting Review, 69(1), 44-68.
Stewart, T. A. (1997). Intellectual capital: the new wealth of organizations. New York: Currency/Doubleday.
Sveiby, K. E. (2000). Knowledge Management- La nouvelle richesse des entreprises- savoir tirer profit des actifsimmatériels de sasociété. Maxima Laurent du Mesniléditeur.
Teller, R. (1999). Le contrôle de Gestion, édition Management et Société.
Wang, J. (2008). Investigating market value and intellectual capital for S & P 500. Journal of Intellectual Capital, 9(4), 546-563.
Wang, W., & Chang, C. (2008). The effect of disclosure of intellectual capital and accounting performance on market valuation: evidence from Taiwan & apos; s semiconductor industry. International Journal of Learning and Inellectual Capital, 5(3/4), 264-278.
Watson, A. (2005). Retailing and Consumer Services, 12, 25-34.
Werts, C. E., Linn, R. L., & J?reskog, K. G. (1974). Intraclass reliability estimates: Testing structural assumptions. Educational and Psychological measurement, 34(1), 25-33.
Wilbon, A. (1999). An empirical investigation of technology strategy in computer software initial public offering. Journal of Engineering and Technology Management, 16, 147-169.
Williams, S. M. (2001). Is intellectual capital performance and disclosure practices related?. Journal of Intellectual Capital, 2(3), 192-203.
Wold, H. (1985). Partial Least Square. Encyclopedia of Statistical Science. Kotz, S. Johnson; N. (eds.) New York: Wiley. 581-591.