Abhayawansa, Subhash; Guthrie, James - In: Australian Accounting Review 24 (2014) 1, pp. 66-83
type="main" <p>This study explores the types of intellectual capital (IC) information considered important by analysts. It uses content analysis to examine IC information in 64 initiating coverage reports written on Australian listed companies. Results reveal that analysts consider several types of...</p>
