27.06.2013 Views

Proceedings of the 3rd European Conference on Intellectual Capital

Proceedings of the 3rd European Conference on Intellectual Capital

Proceedings of the 3rd European Conference on Intellectual Capital

SHOW MORE
SHOW LESS

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

Krishanthi Ganga Vithana et al.<br />

Flamholtz, E. (1971) “A Model for Human Resource Valuati<strong>on</strong>: A Stochastic Process with Service Rewards”, The<br />

Accounting Review, Vol 46, No. 2, pp 253-267.<br />

Hussain, D.M., Khan, A.R. And Yasmin, I. (2004) “The Nature <str<strong>on</strong>g>of</str<strong>on</strong>g> Voluntary Disclosures <strong>on</strong> Human Resources in<br />

<str<strong>on</strong>g>the</str<strong>on</strong>g> Annual Resources <str<strong>on</strong>g>of</str<strong>on</strong>g> Bangladeshi Companies”, Dhaka University Journal <str<strong>on</strong>g>of</str<strong>on</strong>g> Business Studies, Vol 25,<br />

No. 1, pp 221-231.<br />

Lajili, K. and Zeghal, D. (2006) “Market Performance Impacts <str<strong>on</strong>g>of</str<strong>on</strong>g> HC Disclosure”, Journal <str<strong>on</strong>g>of</str<strong>on</strong>g> Accounting and<br />

Public Policy, Vol 25, pp 171-194.<br />

Leuz, C and Verrecchia, R.E (2000) “The Ec<strong>on</strong>omic C<strong>on</strong>sequences <str<strong>on</strong>g>of</str<strong>on</strong>g> Increased Disclosure”, Journal <str<strong>on</strong>g>of</str<strong>on</strong>g><br />

Accounting Research, Vol 38 Supplement: Studies <strong>on</strong> Accounting Informati<strong>on</strong> and <str<strong>on</strong>g>the</str<strong>on</strong>g> Ec<strong>on</strong>omics <str<strong>on</strong>g>of</str<strong>on</strong>g> <str<strong>on</strong>g>the</str<strong>on</strong>g><br />

Firm. Pp. 91-124.<br />

Lev, B. (1988) “Toward a Theory <str<strong>on</strong>g>of</str<strong>on</strong>g> Equitable and Efficient Accounting Policy”, The Accounting Review. Vol 63,<br />

No. 1, pp 1-22.<br />

Lev, B. and Schwartz, A. (1971) “On <str<strong>on</strong>g>the</str<strong>on</strong>g> Use <str<strong>on</strong>g>of</str<strong>on</strong>g> Ec<strong>on</strong>omic C<strong>on</strong>cept <str<strong>on</strong>g>of</str<strong>on</strong>g> HC in Financial Statements”, The<br />

Accounting Review, Vol 46, No. 01, pp 103-112.<br />

Lev, B. and Schwartz, A. (1972) “On <str<strong>on</strong>g>the</str<strong>on</strong>g> Use <str<strong>on</strong>g>of</str<strong>on</strong>g> Ec<strong>on</strong>omic C<strong>on</strong>cept <str<strong>on</strong>g>of</str<strong>on</strong>g> HC in Financial Statements: A Reply”, The<br />

Accounting Review, Vol 47, No. 01, pp153-154.<br />

Maher, A. (1996) Measuring Human Resource Value: An Analysis Based <strong>on</strong> <str<strong>on</strong>g>the</str<strong>on</strong>g> Hotel Industry, Journal <str<strong>on</strong>g>of</str<strong>on</strong>g><br />

Human Resource Costing and Accounting, vol. 1 No. 1, pp. 15-33.<br />

Nazari, J.A. and Herremans, I. M. (2007) Extended VAIC Model: Measuring <strong>Intellectual</strong> <strong>Capital</strong> Comp<strong>on</strong>ents,<br />

Journal <str<strong>on</strong>g>of</str<strong>on</strong>g> <strong>Intellectual</strong> <strong>Capital</strong>, Vol 8, No. 4, pp. 595-609.<br />

Petersen, C. and Plenborg, T. (2006) “Voluntary Disclosure and Informati<strong>on</strong> Asymmetry in Denmark”, Journal <str<strong>on</strong>g>of</str<strong>on</strong>g><br />

Internati<strong>on</strong>al Accounting, Auditing and Taxati<strong>on</strong>, Vol 15 pp 127-149.<br />

Pulic, A. (1998) “Measuring <str<strong>on</strong>g>the</str<strong>on</strong>g> Potentials <str<strong>on</strong>g>of</str<strong>on</strong>g> <strong>Intellectual</strong> Potential in Knowledge Ec<strong>on</strong>omy”, Presented in Sec<strong>on</strong>d<br />

McMaster World C<strong>on</strong>gress <strong>on</strong> Measuring and Managing <strong>Intellectual</strong> <strong>Capital</strong> by <str<strong>on</strong>g>the</str<strong>on</strong>g> Austrian Team for<br />

<strong>Intellectual</strong> Potential.<br />

Roslender, R. and Fincham, R. (2001) Thinking Critically About <strong>Intellectual</strong> <strong>Capital</strong> Accounting, Accounting<br />

Auditing and Accountability Journal, Vol 14, No.4, pp 383-398.<br />

Roslender, R. (1997) Accounting for <str<strong>on</strong>g>the</str<strong>on</strong>g> Worth <str<strong>on</strong>g>of</str<strong>on</strong>g> Employees: Is <str<strong>on</strong>g>the</str<strong>on</strong>g> Discipline Finally Ready to Resp<strong>on</strong>d to <str<strong>on</strong>g>the</str<strong>on</strong>g><br />

Challenge, Journal <str<strong>on</strong>g>of</str<strong>on</strong>g> Human Resource Costing and Accounting, Vol 2, No. 1, pp 9-26.<br />

Roslender, R. and Dys<strong>on</strong>, J.R. (1992) Accounting for <str<strong>on</strong>g>the</str<strong>on</strong>g> Worth <str<strong>on</strong>g>of</str<strong>on</strong>g> Employees: a New Look at an Old Problem”,<br />

British Accounting Review, Vol 24, pp 311-329.<br />

Schwan, E.S. (1976) “The Effect <str<strong>on</strong>g>of</str<strong>on</strong>g> Human Resource Accounting Data <strong>on</strong> Financial Decisi<strong>on</strong>s: An Empirical<br />

Test”, Accounting, Organizati<strong>on</strong>s and Society, Vol 1, No. 2-3, pp 219-237.<br />

Stittle, J. (2004) “UK Corporate Reporting <str<strong>on</strong>g>of</str<strong>on</strong>g> HC: A Regulatory Failure to Evolve”. Business and Society Review,<br />

Vol 109 No. 3, pp 311-337.<br />

Subbarao, A.V. and Zeghal, D. (1997) “Human Resource Informati<strong>on</strong> Disclosure in Annual Reports: An<br />

Internati<strong>on</strong>al Comparis<strong>on</strong>”, Journal <str<strong>on</strong>g>of</str<strong>on</strong>g> Human Resource Costing and Accounting, Vol 2 No. 2, pp 53-73.<br />

Tan, H.P., Plowman, D. And Hancock, P. (2008) “The Evolving Research <strong>on</strong> <strong>Intellectual</strong> <strong>Capital</strong>”, Journal <str<strong>on</strong>g>of</str<strong>on</strong>g><br />

<strong>Intellectual</strong> <strong>Capital</strong>, Vol 9, No. 4, pp 585-608.<br />

Zhou, H. (2007) “Auditing Standards Increased Accounting Disclosure and Informati<strong>on</strong> Asymmetry: Evidence<br />

from an Emerging Market”, Journal <str<strong>on</strong>g>of</str<strong>on</strong>g> Accounting and Public Policy. Vol 26, pp 584-620.<br />

561

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!