Undertake a critical literature review of the competing views of intellectual (human) capital reporting.

Undertake a critical literature review of the competing views of intellectual (human) capital reporting. Your review should address the following areas:

A critical review of the empirical evidence of the relationship between intellectual (human) capital and corporate performance across industries. Your discussion should evaluate the methodologies adopted as well as the results returned by the empirical literature and should focus around FOUR industries. You may select any four industries;

A critical review of the empirical evidence of the relationship between intellectual (human) capital and corporate performance across countries. Your discussion should evaluate the methodologies adopted as well as the results returned by the empirical literature.

The competing academic views of how intellectual capital and other intangible assets not recognised within the financial statements can be incorporated into valuation models. Your discussion should cover a range of frameworks that consider intellectual capital in the valuation of firm value;

Initial Reading List

Bozzolan, S. O’Regan, P. and Ricceri, F. (2006). Intellectual capital disclosure (ICD): A comparison of Italy and the UK. Journal of Human Resource Costing & Accounting 10 (2): 92-113

Chen, -C, Cheng, S-J, 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):159-176

Bontis, N. (1998) “Intellectual capital: an exploratory study that develops measures and models”, Management Decision, 36(2):63-76.

Bontis, N. (2001). “Assessing knowledge assets: a review of the models used to measure intellectual capital”, International Journal of Management Reviews, 3(1): 41-60.

Crook, R., Todd, S., Combs, J., Woehr, D. & Ketchen, D. (2011). Does Human Capital Matter? A Meta-Analysis of the Relationship Between Human Capital and Firm Performance. Journal of Applied Psychology, 96(3), 443-456.
Firer, S. and Williams, M. (2003), “Intellectual capital and traditional measures of corporate performance”, Journal of Intellectual Capital, 4(3):348-60

Gazzola, P., Amelio, S., Fragkoulis Papagiannis, F., Vătămănescu, E.-M. (2019). Financial Reporting in European Football Teams: A Disclosure Analysis of Player Registrations, International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(4): 182-206

Gu, F. and Wang. W. (2005). Intangible Assets, Information Complexity, and Analysts’ Earnings Forecasts, Journal of Business, Finance and Accounting, 32(9/10): 1673-1702.

Hansson, B. (2004). Human Capital and Stock Returns: Is the Value Premium an Approximation for Return on Human Capital? Journal of Business Finance & Accounting, 31(3-4), 333-357.
Subhash, A.A. (2014) “A review of guidelines and frameworks on external reporting of intellectual capital”, Journal of Intellectual Capital, 15 (1):100-141.

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