2James Guthrie, Richard Petty. 2000, Intellectual Capital: Australian Annual Reporting Practices. Journal of Intellectual capital,Vol. 1. No.3:241 - 251. 被引量：1
3J Mouritsen, H T Larsen, P N D Bukh, M R Johansen. 2001, Reading an Intellectual Capital Statement: Describingand Prescribing. Journal of Intellectual capital, Vol.2. No.4:359 - 383. 被引量：1
4Philip D M. Pherson, Seephen Pike.2001, Accounting, Empirical Measurement and Intellecttud Capital. Journal of Intellectual capital, Vol. 2. No. 3 : 246 - 260. 被引量：1
5Niarah Brennan.2001,Reporting Intellectual Capital in Annual Reports:Evidence from Ireland. Accouming, Auditing & Accountability, Vol. 14. No.4:423 - 436. 被引量：1
6Jeltje Van der Meer-koolstra, Siebren M Zijlstra. 2001, Reporting on Intellectual Capital. Accounting, Auditing &Accountability, Vol. 14. No .4:456 - 476. 被引量：1
7Mantled Bornemann, Karl-Heinz Leimer. 2002, Measuring and Reporting Intellectual Capital:the Case d a Research Technology. Sin a, apore Management Review, Vol. 24. No. 3: 7 - 19. 被引量：1
8A Seethamman, Hadi Helmi Bin Zaini Sooria,A S Saravamn.2002,lntellectual Capital Accounting and Reporting in the Knowledge Economy. Journal of Intellectual capital, V ol. 3. No. 2:128- 148. 被引量：1
9Patricia Ordonez de Pablos.2002,Evidence of Intellectual Capital Measurement from Asia,Europe,and the Middle East. Journal of Intellectual Capital, Vol.3 .No.3:287- 302. 被引量：1
10Patricia Ordonez de Pablos.2003,Intellectual Capital Reporting in Spain: A Comparative View. Journal of Intellectual Capital, Vol.4. No. 1:61 - 81. 被引量：1
5Roslender R,Fincham R.Intellectual Capital:Who Counts,Controls[J].Accounting and the Public Interest,2004,4(1):1-23. 被引量：1
6Healy P M,Palelu K G.Information Asymmetry,Corporate Disclosure,and the Capital Markets:A Review of the Empirical Disclosure Literature[J].Journal of Accounting and Economics,2001,31(1):415-440. 被引量：1
7Jose Guimon.Intellectual Capital Reporting and Credit Risk Analysis[J].Journal of Intellectual Capital,2005,6(1):28-42. 被引量：1
8Canibano L,Sanchez P.Measurement,Management and Reporting on Intangibles:State-of-the-art[J].Accounting and Business Review,2004,3(1):37-62. 被引量：1
9European Commission.Study on the Measurement of Intangible Assets and Associated Reporting Practices[C]//European Commission.Brussels,2003:12. 被引量：1
10Mouritsen J.Intellectual Capital Reports as Management Technologies[C]//Proceedings of the PRISM Conference on Intangibles.London,2003a:23-45. 被引量：1
