Proceedings

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models”, Management Decisions, 36 (2): 63-76
Bozzolan, S. Favotto, F. and Ricceri, F. (2003). “Italian annual intellectual capital disclosure:
An empirical analysis”, Journal of Intellectual Capital, 4(4): 543-558
Brennan, N. (2001). “Reporting intellectual capital in annual reports: evidence from Ireland”,
Accounting Auditing Accountability Journal, 14(4): 423-436
Brennan, N. and Connell, B. (2000) “Intellectual capital: current issues and policy
implications”, Journal of Intellectual Capital, 1(3): 206-240
Bukh, P.N., Nielsen, C., Gormsen, P. and Mouritsen, J. (2005). “Disclosure of Information on
Intellectual Capital in Danish IPO Prospectuses”, Accounting, Auditing &
Accountability Journal, 18(6): 713-732
Edvinsson L., Malone M.S. (1997). Intellectual Capital, Realizing your company's true value
by finding its hidden brainpower, Harperbusiness. NY
Feleagă, L., Feleagă, N., Dragomir, V.D. and Ionescu, I. (2010). “Intellectual Capital and
Organizational Information Systems”, Proceedings of the 4th European Conference
on Information Management and Evaluation, Lisboa, Portugal, September: 61-67
Foster, G., Gupta, M., & Sjoblom, L. (1996). “Customer Profitability Analysis: Challenges
and New Directions”, Cost Management, Spring: 5–17
Goh, P.C. and Lim, K.P. (2004). “Disclosing Intellectual Capital in company annual reports
Evidence from Malaysia”, Journal of Intellectual Capital, 5(3): 500-510
Guthrie, J. and Mathews, M.R. (1985). “Corporate social accounting in Australia”, Research
in Corporate Social Performance and Policy, 7: 251–277
Guthrie, J., Petty, R., Ferrier, F. and Wells, R. (1999). “There is no accounting for intellectual
capital in Australia: review of annual reporting practices and the internal
measurement of intangibles with Australian organizations”, Paper presented at
International Symposium Measuring and reporting intellectual capital: experience,
issues and prospects, Amsterdam, 9-10 June
Guthrie, J. and Petty, R. (2000). “Intellectual capital: Australian annual reporting practices”,
Journal of Intellectual Capital, 1(3): 241-251
Hartog, J. (1999). “Décortiquer le capital humain”, L'Observateur, nr. 215, janvier
Hand JRM, Lev B (2005). Intangible assets: values, measures, and risks. John Wiley and Sons
Morariu, M.C. (2010). “Reporting of Intellectual Capital from the Romanian Companies'
Perspective”, Proceedings of the 7th International Conference on Intellectual Capital,
Knowledge Management and Organisational Learning, HK, China, Nov.: 302-310
Olsson, B. (2001). “Annual reporting practices: information about human resources in
corporate annual reports in major Swedish companies”, Journal of Human Resource
Costing and Accounting, 6(1): 39–52
Petty, R. and Guthrie, J. (1999). “Managing intellectual capital from theory to practice”,
Australian CPA, August: 18-21
Petty, R. and Guthrie, J. (2000). “Intellectual capital literature review: Measurement,
reporting and management”, Journal of Intellectual Capital, 1(2): 155-176.
Stewart T.A. (1997). Intellectual Capital, the New Wealth of Organisation, Nicholas Brealy
Publishing
Subbarao, A.V., Zeghal D. (1997). “Human resources information disclosure in annual
reports: an international comparison”, Journal of Human Resource Costing and
Accounting, 2(2): 53–73
Williams, S. (2001). “Is intellectual capital performance and reporting practices related?”,
Journal of Intellectual capital, 2(3): 192-203
Wong, M. and Gardner, C. (2005). “Intellectual capital disclosure: New Zealand evidence”,
Paper presented at Accounting and Finance Association of Australia and New
Zealand (AFAANZ) Conference, Melbourne, Australia, July
Zyla ML (2010). Fair Value Measurements: Practical Guidance and Implementation. John
Wiley&Sons, Inc.
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