- Abdolmohammadi, M.J., 2005. Intellectual capital disclosure and market capitalization. Journal of intellectual Capital 6 (3), 397-416.
Paper not yet in RePEc: Add citation now
- Abeysekera, I., 2008. Intellectual capital disclosure trends: Singapore and Sri Lanka. Journal of Intellectual Capital 9 (4), 723-37.
Paper not yet in RePEc: Add citation now
Amir, E., Lev, B., 1996. Value-relevance of non-financial information: the wireless communications industry Journal of Accounting and Economics 22 (1-3), 3-30.
Barry, C., Brown, S., 1985. Differential information and security market equilibrium. Journal of Financial and Quantitative Analysis 20 (4), 407-422.
Barth, M.E., Kasznik, R., McNichols, M., 2001. Analyst coverage and intangible assets. Journal of Accounting Research 39 (1), 1-34.
- Botosan, C.A., 1997. Disclosure level and the cost of equity capital. Accounting Review 72 (3): 323-349.
Paper not yet in RePEc: Add citation now
Botosan, C.A., 2006. Disclosure and the cost of equity capital: what do we know? Accounting and Business Research (International Accounting Forum), 31-40.
Botosan, C.A., Plumlee, M.A., 2002. A re-examination of disclosure level and the expected cost of equity capital. Journal of Accounting Policy Research 40 (1), 21-40.
- Bozzolan, S., Favotto, F., Ricceri F., 2006. Intellectual capital disclosure (ICD): A comparison of Italy and the UK. Journal of Human Resource Costing et Accounting 10 (2), 92-113 Bozzolan, S., O’Regan, R., Riccerri, F., 2005. Intellectual capital disclosure across Europe: A comparison between Italy, Ireland and the UK. Journal of Human Resource Costing and Accounting 10 (2), 92-113.
Paper not yet in RePEc: Add citation now
- Bozzolan, S., Favotto, F., Ricceri, F., 2003. Italian annual intellectual capital disclosure: an empirical analysis. Journal of Intellectual Capital 4 (4), 543-548.
Paper not yet in RePEc: Add citation now
Brown, S., Hillegeist, S., Lo, K., 2004. Conference calls and information asymmetry. Journal of Accounting and Economics 37 (3), 343-66.
- Bukh, P.N., Nielsen, C., Gormsen, P., Mouritsen, J., 2005. Disclosure of information on intellectual capital in Danish IPO prospectuses. Accounting, Auditing and accountability Journal 18 (6), 713-732.
Paper not yet in RePEc: Add citation now
Cheng, C.S., Collins, D., Huang, H., 2006. Shareholder rights, financial disclosure and the cost of equity capital. Review of Quantitative Finance and Accounting 27 (2), 175-204.
Christensen, H.B., Lee, E., Walker, M., 2007. Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK. The International Journal of Accounting 42 (4), 341-379.
Coles, J., Loewenstein, U., Suay, J., 1995. On equilibrium pricing under parameter uncertainty. Journal of Financial and Quantitative Analysis 30 (3), 347-364.
Cooper, S., 2006. Discussion of disclosure and the cost of capital: what do we know? Accounting and Business Research, International Accounting Policy Forum, 41-42.
Daske, H., 2006. Economic benefits of adopting IFRS or US-GAAP – Have the expected costs of equity capital really decreased? Journal of Business Finance and Accounting 33 (3-4), 329-373.
Diamond, D., Verrecchia, R., 1991. Disclosure, liquidity and the cost of capital. Journal of Finance 46 (4), 1325-1359.
- Easton, P.D., 2004. PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital. Accounting Review 79 (1), 73-79.
Paper not yet in RePEc: Add citation now
Espinosa, M., Trombetta, M., 2007. Disclosure interactions and the cost of equity capital: Evidence from the Spanish continuous market. Journal of Business Finance and Accounting 34 (9&10), 1371-1392.
- Francis, J.R., Khurana, I.K., Pereira, R., 2005. Disclosure incentives and effects on cost of capital around the world. Accounting Review 80 (4), 1125-1162.
Paper not yet in RePEc: Add citation now
Gebhardt, W., Lee, C., Swaminathan, B., 2001. Toward an implied cost of capital. Journal of Accounting Research 39 (1), 135-176.
Gietzmann, M., Ireland, J., 2005. Cost of capital, strategic disclosures and accounting choice. Journal of Business Finance & Accounting 32 (3 & 4): 599-634.
- Gode, D., Mohanram, P., 2003. Inferring the cost of capital using the Ohlson-Juettner model. Review of Accounting Studies 8 (4), 399-431.
Paper not yet in RePEc: Add citation now
Guthrie J., Ricceri, F, Dumay, J., 2012. Reflections and projections: A decade of intellectual capital accounting research. The British Accounting Review 44, 68-82.
- Guthrie, J., Petty, R., 2000. Intellectual capital: Australian annual reporting practices. Journal of Intellectual Capital 1 (3), 241-251.
Paper not yet in RePEc: Add citation now
- Guthrie, J., Petty, R., Ricceri, F., 2007. Intellectual capital reporting investigations into Australia and Hong Kong. Institute of Chartered Accountants of Scotland, Edinburgh.
Paper not yet in RePEc: Add citation now
Hail, L., 2002. The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. European Accounting Review 11 (4), 741-773.
Handa, P., Linn, S., 1993. Arbitrage pricing with estimation risk. Journal of Financial and Quantitative Analysis 28 (1), 81-100.
- Khurana, I., Raman, K., 2004. Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: evidence from Anglo-American countries. Accounting Review 79 (2), 473-495.
Paper not yet in RePEc: Add citation now
- 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.
Paper not yet in RePEc: Add citation now
- 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.
Paper not yet in RePEc: Add citation now
- Lee, E., Walker, M., Christensen, H.B., 2006. The cost of capital in Europe: an empirical analysis and the preliminary impact of international accounting harmonization. The Association of Chartered Certified Accountants, London.
Paper not yet in RePEc: Add citation now
Leuz, C., Verrecchia, R., 2000. The economic consequences of increased disclosure. Journal of Accounting Research 38 (Supplement), 91-124.
Li, J., Pike, R., Hanifa, R., 2008. Intellectual capital disclosure and corporate governance structure in UK firms. Accounting and Business Research 38 (2), 137-159.
M.A. Boujelben, H. Affes / J. econ. finance adm. sci, 18(34), 2013, 45-53 53 Amihud, Y., Mendelson, H., 1986. Asset pricing and the bid-ask spread. Journal of Financial Economics, 17 (2), 223-249.
- Mangena, M., Pike, R., Li J., 2010. Intellectual capital disclosure practices and effects on the cost of equity capital: UK evidence. The Institute of Chartered Accountants of Scotland, London.
Paper not yet in RePEc: Add citation now
- Myers, R.H., 1990. Classical and modern regression with applications. Second Edition. Duxbury Press, Belmont, CA.
Paper not yet in RePEc: Add citation now
- OCDE, 2008. Intellectual assets and value creation: synthesis report. Organization for Economic Co-operation and Development. Available at: www.oecd.org/ dataoecd/36/35/ 40637101.pdf [accessed Jun 2010].
Paper not yet in RePEc: Add citation now
- Orens, R., Aerts, W., Lybaert, N., 2009. Intellectual capital disclosure cost of finance and firm value. Management Decision 47 (10), 1536-1554.
Paper not yet in RePEc: Add citation now
- Riahi-Belkaoui, A., 2003. Intellectual capital and firm performance of US multinational firms. Journal of Intellectual Capital 4 (2), 215-226.
Paper not yet in RePEc: Add citation now
- Richardson, A.J., Welker, M., 2001. Social disclosure, financial disclosure and the cost of equity capital. Accounting, Organisations and Society 26 (7-8), 597-616.
Paper not yet in RePEc: Add citation now
Roulstone, D., 2003. Analyst following and market liquidity. Contemporary Accounting Research 20 (3), 551-578.
- Sengupta, P., 1998. Corporate disclosure quality and the cost of debt. Accounting Review 73 (4), 459-474.
Paper not yet in RePEc: Add citation now
- Singh, I., Van der Zahn, J.L.W.M., 2007. Does intellectual capital disclosure reduce an IPO’s cost of capital: The case of underpricing. Journal of Intellectual Capital 8 (3), 494-516.
Paper not yet in RePEc: Add citation now
- Sonnier, B.M., 2008. Intellectual capital disclosure: high-tech versus traditional sector companies. Journal of Intellectual Capital 9 (4), 705-722.
Paper not yet in RePEc: Add citation now
Verrecchia, R.E., 2001. Essays on disclosure. Journal of Accounting and Economics 32 (1-3), 97-180.
Zeghal, D., Maaloul, A., 2011. The accounting treatment of intangibles – A critical review of the literature. Accounting Forum 35 (4), 262-274.