How to cite this paper
APA: 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.
Chicago/Turabian: Dammak, S. 2015. "An analysis of the relationship between the voluntary disclosure of the intellectual capital and the firm value." Management Science Letters 5, no. 3 (2015): 271-288.
AMA: Dammak, S. An analysis of the relationship between the voluntary disclosure of the intellectual capital and the firm value. Management Science Letters. 2015;5(3):271-288.
References
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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.
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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. .
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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.
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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.
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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.
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Feranadez, E., Montes, J. M., & Vazquez, C. J. (2000). Typology and Strategic analysis of intangible resources: A resource-based approach. Technovation, 20, 81-92.
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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.
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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.
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