How to cite this paper
Boujelbene, M & Affes, H. (2013). Managers’ perceptions of intellectual capital: An empirical study in the Tunisian context.Management Science Letters , 3(5), 1381-1394.
Refrences
Abdolmohammadi, M.J. (2005). Intellectual capital disclosure and Market capitalization. Journal of
intellectual Capital, 6 (3), 397-416.
Abeysekera, I. (2008). Intellectual capital disclosure trends: Singapore and Sri Lanka. Journal of
Intellectual Capital, 9 (4), 723-37.
Andrieux, M.A. (2005). Le capital immatériel : une valeur durable pour les PME . Revue Française
de Comptabilité, Jul/Aug, 379, 33.
Audebrand, L. & Tremblay, D.-G. (2003). Productivité et performance : Enjeux et défis dans
l’économie du savoir. Université de Quebec. Working paper.
Beattie, V. A., & Pratt, K. (2002). Voluntary annual report disclosures: what users want. Institute of
Chartered Accountants of Scotland.
Bessieux-Ollier, C., Lacroix, M. & Walliser, E. (2006). Le capital humain : approche comptable
versus approche managériale. Revue internationale sur le travail et la société, 4 (2), 25-57.
Boedker, C., Guthrie, J., & Cuganesan, S. (2005).An integrated framework for visualizing intellectual
capital. Journal of Intellectual Capital, 6(4), 510-27.
Bontis, N., Dragonetti, N.C., Jacobsen, K., & Roos, G. (1999). The knowledge toolbox: a review of
the tools available to measure and manage intangible resources. European Management
Journal,17(4), 391-402.
Botosan, C.A. (1997). Disclosure level and the cost of equity capital, Accounting Review, 72 (3), 323-
349.
Chen, M., Cheng, S., & Hwang, Y. (2005). An empirical investigation of the relationship between
intellectual capital and firms’ market value and financial performance. Journal of Intellectual
Capital. 6(2), 159-76.
Clarkson, P.M., Ferguson, C., & Hall, J. (2003). Auditor conservatism and voluntary disclosure:
evidence from the year 2000 systems issue. Accounting and Finance, 43(1), 21-40.
Diamond, D. W. (1985). Optimal release of information by firms. The Journal of Finance, 40(4),
1071-1094.
DiPiazza, S.A., & Eccles, R.G. (2002), Building Public Trust: The Future of Corporate Reporting,
John Wiley & Sons, New York, NY.
Dumay, J. & Tull, J. (2007). Intellectual capital disclosure and price-sensitive Australian Stock
Exchange announcements. Journal of Intellectual Capital, 8(2), 236-255.
Edvinsson, L., & Sullivan, P. (1996). Developing a model for managing intellectual capital.
European Management Journal, 14(4), 356-364.
Escaffre, L. (2002).Contribution à l’analyse des déterminants de l’offre d’information sur le capital
intellectuel, Doctorat en sciences de gestion. Thèse Université Paris Dauphine.
Garcia-Meca, E. (2005).Bridging the gap between disclosure and use of intellectual Capital
information. Journal of Intellectual Capital 6(3), 427-440.
Graham, J., Harvey, C., & Rajgopal, S. (2005). The economic implications of corporate financial
reporting. Journal of Accounting and Economics, 40, 3–73.
Guthrie, J., Petty, R., & Ricceri, F. (2006). The voluntary reporting of intellectual capital: comparing
evidence from Hong Kong and Australia. Journal of Intellectual Capital, 7(2), 254-271.
Hall, R. (1992). The strategic analysis of intangible resources. Strategic Management Journal, 13(2),
135-44.
Haji, A. A., & Ghazali, N. A. M. (2012). Intellectual capital disclosure trends: some Malaysian
evidence. Journal of Intellectual Capital, 13(3), 377-397.
Healy, P.M., Hutton, A.P. & Palepu, K.G. (1999). Stock performance and intermediation changes
surrounding sustained increases in disclosure. Contemporary Accounting Research, 16 (3), 485-
520.
Holland, J. (2006). Fund management, intellectual capital, intangibles and private disclosure,
Managerial Finance, 32(4), 277-316
Kong, E. (2008). The development of strategic management in the non-profit context: intellectual
capital in social service non-profit organizations. International Journal of Management Reviews.
10(3), 281-99.
Kristandl, G. & Bontis, N. (2007). The impact of voluntary disclosure on cost of equity capital
estimates in a temporal setting. Journal of Intellectual Capital, 8 (4), 577-594.
Lacroix, M. & Zambon, S. (2002). Capital intellectuel et création de valeur : une lecture conceptuelle
des pratiques françaises et italiennes .Comptabilité Contrôle Audit, numéro spécial, mai, 61-84.
Lajili, K. & Zéghal, D. (2006). Market performance impacts of human capital disclosures. Journal of
Accounting and Public Policy, 25, 171-194.
Leuz, C., & Verrecchia, R. (2000). The economic consequences of increased disclosure, Journal of
Accounting Research, 38 (Supplement), 91-124
Lev, B. (2001), Intangibles: Management, Measurement and Reporting, Brookings Institution,
Washington, DC.
Lev, B., & Zambon, S. (2003). Intangibles and intellectual capital: an introduction to a special issue.
European Accounting Review, 12(4), 597-603.
Levitt, A. (1998). The importance of high quality accounting standards, Accounting Horizons, 12 (2),
79-82.
Litschka, M., Markom, A., & Schunder, S. (2006). Measuring and analysing intellectual assets: an
integrative approach. Journal of Intellectual Capital, 7 (2), 160-173.
Mangena, M., Pike, R. H., & Li, J. (2010). Intellectual capital disclosure practices and effects on the
cost of equity capital: UK evidence. Institute of Chartered Accountants of Scotland.
Marr, B. (2008). Disclosing the invisible: publishing intellectual capital statements. CMA
Management, August/September, 35-39.
Marr, B., Schiuma, G., & Neely, A. (2004). The dynamics of value creation: mapping your
intellectual performance drivers. Journal of Intellectual Capital, 5(2), 312-25.
Merton, R. C. (1987). A simple model of capital market equilibrium with incomplete
information. The Journal of Finance, 42(3), 483-510.
OCDE (2006). Intellectual assets and value creation: implications for corporate reporting. December
2006, Paris.
OCDE (2008). Intellectual assets and value creation: synthesis report. Organization for Economic Cooperation
and Development, available at: www.oecd.org/dataoecd/36/35/ 40637101.pdf
Orens, R., Aerts, W. & Lybaert, N. (2009). Intellectual capital disclosure cost of finance and firm
value. Management Decision, 47(10), 1536-1554.
Prokopeak, M. (2008). Leveraging intellectual capital for organizational gain. Chief Learning Officer
7 (3), 38-43.
Skinner, D.J. (2008). Accounting for intangibles – a critical review of policy recommendations.
Accounting and Business Research, 38(3), 191-204.
Sonnier, B.M. (2008). Intellectual capital disclosure: high-tech versus traditional sector companies.
Journal of Intellectual Capital, 9(4), 705-722.
Steenkamp, N., & Kashyap, V. (2010).Importance and contribution of intangible assets: SME
managers’ perceptions” Journal of Intellectual Capital, 11(3), 368-390
Sullivan Jr, P. H., & Sullivan Sr, P. H. (2000). Valuing intangibles companies–an intellectual capital
approach. Journal of Intellectual capital, 1(4), 328-340.
Vergauwen, P., Bollen, L. & Oirbans, E. (2007). Intellectual capital disclosure and intangible value
drivers: an empirical study. Management Decision, 45(7), 1163-1180.
Vergauwen, P.G.M.C., & van Alem, F.J.C. (2005). Annual report IC disclosures in The Netherlands,
France and Germany. Journal of Intellectual Capital, 6(1), 89-104.
Verrecchia, R.E. (1983). Discretionary disclosure. Journal of Accounting and Economics, 5, 179-194.
Verrecchia, R.E. (2001). Essays on disclosure. Journal of Accounting and Economics, 32(1-3), 97-
180.
Wagiciengo, M. M., & Belal, A. R. (2012). Intellectual capital disclosures by South African
companies: A longitudinal investigation. Advances in Accounting, incorporating Advances in
International Accounting, 28, 111–119
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’s semiconductor industry. International
journal of learning and intellectual capital, 5 (3/4), 264-278.
Zeghal, D., & Maaloul, A. (2011) .The accounting treatment of intangibles –A critical review of the
literature. Accounting Forum, 35(4), 262-274.
intellectual Capital, 6 (3), 397-416.
Abeysekera, I. (2008). Intellectual capital disclosure trends: Singapore and Sri Lanka. Journal of
Intellectual Capital, 9 (4), 723-37.
Andrieux, M.A. (2005). Le capital immatériel : une valeur durable pour les PME . Revue Française
de Comptabilité, Jul/Aug, 379, 33.
Audebrand, L. & Tremblay, D.-G. (2003). Productivité et performance : Enjeux et défis dans
l’économie du savoir. Université de Quebec. Working paper.
Beattie, V. A., & Pratt, K. (2002). Voluntary annual report disclosures: what users want. Institute of
Chartered Accountants of Scotland.
Bessieux-Ollier, C., Lacroix, M. & Walliser, E. (2006). Le capital humain : approche comptable
versus approche managériale. Revue internationale sur le travail et la société, 4 (2), 25-57.
Boedker, C., Guthrie, J., & Cuganesan, S. (2005).An integrated framework for visualizing intellectual
capital. Journal of Intellectual Capital, 6(4), 510-27.
Bontis, N., Dragonetti, N.C., Jacobsen, K., & Roos, G. (1999). The knowledge toolbox: a review of
the tools available to measure and manage intangible resources. European Management
Journal,17(4), 391-402.
Botosan, C.A. (1997). Disclosure level and the cost of equity capital, Accounting Review, 72 (3), 323-
349.
Chen, M., Cheng, S., & Hwang, Y. (2005). An empirical investigation of the relationship between
intellectual capital and firms’ market value and financial performance. Journal of Intellectual
Capital. 6(2), 159-76.
Clarkson, P.M., Ferguson, C., & Hall, J. (2003). Auditor conservatism and voluntary disclosure:
evidence from the year 2000 systems issue. Accounting and Finance, 43(1), 21-40.
Diamond, D. W. (1985). Optimal release of information by firms. The Journal of Finance, 40(4),
1071-1094.
DiPiazza, S.A., & Eccles, R.G. (2002), Building Public Trust: The Future of Corporate Reporting,
John Wiley & Sons, New York, NY.
Dumay, J. & Tull, J. (2007). Intellectual capital disclosure and price-sensitive Australian Stock
Exchange announcements. Journal of Intellectual Capital, 8(2), 236-255.
Edvinsson, L., & Sullivan, P. (1996). Developing a model for managing intellectual capital.
European Management Journal, 14(4), 356-364.
Escaffre, L. (2002).Contribution à l’analyse des déterminants de l’offre d’information sur le capital
intellectuel, Doctorat en sciences de gestion. Thèse Université Paris Dauphine.
Garcia-Meca, E. (2005).Bridging the gap between disclosure and use of intellectual Capital
information. Journal of Intellectual Capital 6(3), 427-440.
Graham, J., Harvey, C., & Rajgopal, S. (2005). The economic implications of corporate financial
reporting. Journal of Accounting and Economics, 40, 3–73.
Guthrie, J., Petty, R., & Ricceri, F. (2006). The voluntary reporting of intellectual capital: comparing
evidence from Hong Kong and Australia. Journal of Intellectual Capital, 7(2), 254-271.
Hall, R. (1992). The strategic analysis of intangible resources. Strategic Management Journal, 13(2),
135-44.
Haji, A. A., & Ghazali, N. A. M. (2012). Intellectual capital disclosure trends: some Malaysian
evidence. Journal of Intellectual Capital, 13(3), 377-397.
Healy, P.M., Hutton, A.P. & Palepu, K.G. (1999). Stock performance and intermediation changes
surrounding sustained increases in disclosure. Contemporary Accounting Research, 16 (3), 485-
520.
Holland, J. (2006). Fund management, intellectual capital, intangibles and private disclosure,
Managerial Finance, 32(4), 277-316
Kong, E. (2008). The development of strategic management in the non-profit context: intellectual
capital in social service non-profit organizations. International Journal of Management Reviews.
10(3), 281-99.
Kristandl, G. & Bontis, N. (2007). The impact of voluntary disclosure on cost of equity capital
estimates in a temporal setting. Journal of Intellectual Capital, 8 (4), 577-594.
Lacroix, M. & Zambon, S. (2002). Capital intellectuel et création de valeur : une lecture conceptuelle
des pratiques françaises et italiennes .Comptabilité Contrôle Audit, numéro spécial, mai, 61-84.
Lajili, K. & Zéghal, D. (2006). Market performance impacts of human capital disclosures. Journal of
Accounting and Public Policy, 25, 171-194.
Leuz, C., & Verrecchia, R. (2000). The economic consequences of increased disclosure, Journal of
Accounting Research, 38 (Supplement), 91-124
Lev, B. (2001), Intangibles: Management, Measurement and Reporting, Brookings Institution,
Washington, DC.
Lev, B., & Zambon, S. (2003). Intangibles and intellectual capital: an introduction to a special issue.
European Accounting Review, 12(4), 597-603.
Levitt, A. (1998). The importance of high quality accounting standards, Accounting Horizons, 12 (2),
79-82.
Litschka, M., Markom, A., & Schunder, S. (2006). Measuring and analysing intellectual assets: an
integrative approach. Journal of Intellectual Capital, 7 (2), 160-173.
Mangena, M., Pike, R. H., & Li, J. (2010). Intellectual capital disclosure practices and effects on the
cost of equity capital: UK evidence. Institute of Chartered Accountants of Scotland.
Marr, B. (2008). Disclosing the invisible: publishing intellectual capital statements. CMA
Management, August/September, 35-39.
Marr, B., Schiuma, G., & Neely, A. (2004). The dynamics of value creation: mapping your
intellectual performance drivers. Journal of Intellectual Capital, 5(2), 312-25.
Merton, R. C. (1987). A simple model of capital market equilibrium with incomplete
information. The Journal of Finance, 42(3), 483-510.
OCDE (2006). Intellectual assets and value creation: implications for corporate reporting. December
2006, Paris.
OCDE (2008). Intellectual assets and value creation: synthesis report. Organization for Economic Cooperation
and Development, available at: www.oecd.org/dataoecd/36/35/ 40637101.pdf
Orens, R., Aerts, W. & Lybaert, N. (2009). Intellectual capital disclosure cost of finance and firm
value. Management Decision, 47(10), 1536-1554.
Prokopeak, M. (2008). Leveraging intellectual capital for organizational gain. Chief Learning Officer
7 (3), 38-43.
Skinner, D.J. (2008). Accounting for intangibles – a critical review of policy recommendations.
Accounting and Business Research, 38(3), 191-204.
Sonnier, B.M. (2008). Intellectual capital disclosure: high-tech versus traditional sector companies.
Journal of Intellectual Capital, 9(4), 705-722.
Steenkamp, N., & Kashyap, V. (2010).Importance and contribution of intangible assets: SME
managers’ perceptions” Journal of Intellectual Capital, 11(3), 368-390
Sullivan Jr, P. H., & Sullivan Sr, P. H. (2000). Valuing intangibles companies–an intellectual capital
approach. Journal of Intellectual capital, 1(4), 328-340.
Vergauwen, P., Bollen, L. & Oirbans, E. (2007). Intellectual capital disclosure and intangible value
drivers: an empirical study. Management Decision, 45(7), 1163-1180.
Vergauwen, P.G.M.C., & van Alem, F.J.C. (2005). Annual report IC disclosures in The Netherlands,
France and Germany. Journal of Intellectual Capital, 6(1), 89-104.
Verrecchia, R.E. (1983). Discretionary disclosure. Journal of Accounting and Economics, 5, 179-194.
Verrecchia, R.E. (2001). Essays on disclosure. Journal of Accounting and Economics, 32(1-3), 97-
180.
Wagiciengo, M. M., & Belal, A. R. (2012). Intellectual capital disclosures by South African
companies: A longitudinal investigation. Advances in Accounting, incorporating Advances in
International Accounting, 28, 111–119
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’s semiconductor industry. International
journal of learning and intellectual capital, 5 (3/4), 264-278.
Zeghal, D., & Maaloul, A. (2011) .The accounting treatment of intangibles –A critical review of the
literature. Accounting Forum, 35(4), 262-274.