These peer-reviewed articles has been accepted for publication but not yet copy edited or typeset, and so may be subject to change during the production process. The article is considered published and may be cited using its DOI.
Articles in Press, Accepted Manuscript, Available Online from 28 November 2023
Ahmed Haji, A. (2016). Trend of hidden values and use of intellectual capital information: evidence from Malaysia. Accounting Research Journal, 29(1), pp. 81-105. https://doi.org/10.1108/ARJ-08-2013-0052.
Andonova, V. and Ruíz-Pava, G. (2016). The role of industry factors and intangible assets in company performance in Colomb Journal of Business Research, 69(10), pp. 4377-4384. https://doi.org/10.1016/j.jbusres.2016.03.060.
Arefmanesh, Z., Rahmani, A., Hejazi, R. and Amirshahi, M. (2016). Investigation of the Relation Between the Value and Utility of Intangible Assets in the Forecast of Profit and Future Cash Flow. Financial Accounting Knowledge, 3(1), pp. 20-1 (In Persian).
Azeez, T., Olanrewaju Elelu, M. and Saka Abdulsalam, T. (2015). Impact of capital structure on corporate performance. International Journal of Accounting Research, 2(8), pp.1-20. https://doi.org/10.12816/0017352.
Bloom, M. (2009). Accounting for goodwill, ABACUS, 45(3), pp. 379-389. https://doi.org/10.1111/j.1467-6281.2009.00295.x.
Brennan, N. (2001). Reporting intellectual capital in annual reports: evidence from Ireland. Accounting, Auditing & Accountability Journal, 14(4), pp. 423-436. https://doi.org/10.1108/09513570110403443.
Chang, L., Deng, K. and Wang, X. (2018). The Dynamic Speed of Cash Holding Adjustment in a Transition Economy: A New Approach and Evidence. Emerging Markets Finance & Trade, 52(2), pp. 434-448. https://doi.org/10.1080/1540496X.2016.1110460.
Chen, M., Cheng, S.J. and Hwang, Y. (2005). An empirical investigation of the relationship between intellectual capital and firms market value and financial performance. Journal of Intellectual Capital, 6(2), pp. 159-176. https://doi.org/10.1108/14691930510592771.
Corona, j. and Carlos, P. (2006). Dynamic performance measurement with intangible assets. Ph.D. Dissertation, The Stanford University, California, Retrieved from Proquest digital dissertations database (AAT 3235206).[20 November 2011].
Dai, L., Parwada, J.T. and Zhang, B. (2017). The Governance Effect of the Media's News Dissemination Role: Evidence from Insider Trading. Journal of Accounting Research, 53(2), pp. 331–66. https://doi.org/10.1111/1475-679X.12073.
De Santis, F. and Giuliani, M. (2013). A look on the other side: investigating intellectual liabilities. Journal of Intellectual Capital, 14(2), pp. 212-226. https://doi.org/10.1108/14691931311323850.
Demerjian, P., Lev, B. and McVay, S. (2012). Quantifying managerial ability: A new measure and validity tests. Management Science, 58(7), pp. 1229-1248. https://doi.org/10.1287/mnsc.1110.1487.
Dumay, J.C. (2012). Grand theories as barriers to using IC concepts. Journal of Intellectual Capital, 13(1), pp. 4-15. https://doi.org/10.1108/14691931211196187.
Edvinsson, L. (2013). IC 21 – reflections from 21 years of IC practice and theory. Journal of Intellectual Capital, 14(1), pp. 163-172. https://doi.org/10.1108/14691931311289075.
Edvinsson, L. and Malone, M. (1997). Intellectual Capital: Realizing Your Company's True Value by Finding its Hidden Brainpower. Harper Collins, New York, NY.
Galbraeth, J. (2005). Which resources matter most to firm success? An exploratory study of resource-based theory. Technovision, 25(9), pp. 979-987. https://doi.org/1016/j.technovation.2004.02.008.
Gogan, L.M, Artene, A., Sarca, L. and Draghici, A. (2016). The Impact of IntellectualCapital on Organizational Performance. Procedia - Social and Behavioral Sciences, 221(7), pp. 194-202. https://doi.org/10.1016/j.sbspro.2016.05.106.
Haji, A.A. and Mohd Ghazali, N. (2018). The role of intangible assets and liabilities in firm performance: empirical evidence. Journal of Applied Accounting Research, 19(1), pp.42-59. https://doi.org/10.1108/JAAR-12-2015-0108.
Hall, R.E. (2001). Struggling to understand the stock market. American Economic Review, 91(2), pp. 1-11. https://doi.org/10.1257/aer.91.2.1.
Harvey, M.G. and Lusch, R.F. (1999). Balancing the intellectual capital books: intangible liabilities. European Management Journal, 17(1), pp. 85-92. https://doi.org/10.1016/S0263-2373(98)00065-6.
Labidi, M. and Gajewski, J.F. (2019). Does increased disclosure of intangibleassets enhance liquidity around new equity offerings?. Research in International Business and Finance, 48, pp. 426-437. https://doi.org/10.1016/j.ribaf.2019.01.009.
Lev, B. (2001). Intangibles: Management, Measurement, and Reporting. Brookings Institution Press, Washington, DC.
Lev, B. (2008). A rejoinder to Douglas skinner's 'accounting for intangibles – a critical review of policy recommendations. Accounting and Business Research, 38(3), pp. 209-213. https://doi.org/1080/00014788.2008.9663334.
Lev, B., Radhakrishnan, S. and Zhang, W. (2009). Organization capital. ABACUS, 45(3), pp. 275-298. https://doi.org/10.1111/j.1467-6281.2009.00289.x.
Liu, C.H. (2017). The relationships among intellectualcapital, social capital, and performance - The moderating role of business ties and environmental uncertainty. Tourism Management, 61, pp. 553-561. https://doi.org/10.1016/j.tourman.2017.03.017.
Long Kweh, Q., ChuannC Han, Y. and Wei Kiong Ting, I. (2013). Measuring intellectual capital efficiency in the Malaysian software sector. Journal of Intellectual Capital, 14(2), pp. 310-324. https://doi.org/10.1108/14691931311323904.
Marzo, G. (2014). Improving internal consistency in IC research and practice: IC and the theory of the firm. Journal of Intellectual Capital, 15(1), pp. 38-64. https://doi.org/10.1108/JIC-03-2013-0026.
Merkley, K.J. (2014). Narrative disclosure and earnings performance: evidence from R&D disclosures. The Accounting Review, 89(2), pp. 725-757. https://doi.org/2139/ssrn.1974916.
Mitra, S. (2019). Intangible capital and the rise in wage and hours volatility. Journal of Economic Dynamics and Control, 100(2), 70-85. https://doi.org/10.1016/j.jedc.2018.09.007.
Namazi, M. and Mousavi Nejad, S.R. (2017). Investigating the Relationship between Intangible Assets and Financial Performance in the Companies Accepted in Tehran Stock Exchange. Investment Knowledge, 5(20), pp. 243-262. (In Persian).
Nik Kar, J., Hematfar, M. and Asami, M. (2019). The Effect of Investment on Intangible Assets in Explaining the Effect of Financial Health and the Problems of Representation in the Company's Market Value. Asset Management and Financing, 6(1), pp. 28-11. (In Persian).
Ozkan, N., Cakan, S. and Kayacan, M. (2017). Intellectual Capital and Financial Performance: A Study of the Turkish Banking Sector. Borsa Istanbul Review, 17(3), pp. 190-198. https://doi.org/10.1016/j.bir.2016.03.001.
Penman, S.H. (2009). Accounting for intangible assets: there is also an income statement. Abacus, 45(3), pp. 358-371. https://doi.org/10.1111/j.1467-6281.2009.00293.x.
Rahmani, A. and Ismaieli, G. (2013). Intangible assets in stock companies and their effect on the value relation of profit. Empirical studies of financial accounting, 11(43), pp. 23-1 (In Persian).
Rezaei, M, and Poor Ghayoumi, F. (2019). Investigating the Impact of Intangible Assets on Financial and Governance Policies in Tehran Stock Exchange. Empirical Accounting Research, 7(4), pp. 227- 248 (In Persian).
Rowbottom, D. and Nicholas, L. (1998). Intangible asset accounting and accounting policy selection in the football industry. Ph.D. Dissertation, The University of Birmingham. [Online]. <http://www.etheses.bham.ac.uk/899/>. [20 November 2019].
Skinner, D.J. (2008). Accounting for intangibles – a critical review of policy recommendations. Accounting and Business Research, 38(3), pp. 191-204. https://doi.org/10.1080/00014788.2008.9663332.
Stam, C.D. (2009). Intellectual liabilities: lessons from the decline and fall of the Roman empire. VINE, 39(1), pp. 92-104. https://doi.org/10.1108/03055720910962470.
Taleb Nia, G, and Bodaghi, H. (2019). Investigating the Relationship Between Intangible Assets and Performance of Companies Accepted in Tehran Stock Exchange. Research in Accounting and Economic Sciences, 2(3), pp. 17-36 (In Persian).
Walker, R.G. (2009). Discussion of Lev, Radhakrishnan, and Zhang. ABACUS, 45(3), pp. 299-311. https://doi.org/10.1111/j.1467-6281.2009.00290.x.
Wrigley, J. (2008). Discussion of 'what financial and non-financial information on intangibles is value relevant? A review of the evidence. Accounting and Business Research, 38(3), pp. 257-260. https://doi.org/10.1080/00014788.2008.9663337.