3Abeysekera I. and Guthrie J. An Empirical Investigation of Annual Reporting Trends of Intellectual Capital in Sri Lanka. Critical Perspectives on Accounting, 2002.
4Bontis N. Intellectual Capital Disclosure in Canadian Corporations. Journal Resource Costing and Accounting. 2002, 7 (1/2) : 9 -20.
5Brennan N. Reporting Intellectual Capital in Annual Reports: Evidence from Ireland. Accounting, Auditing & Accounting Journal. 2001, 14 (4).
6Chow C. W. and Wong - Boren A. Voluntary Financial Disclosure by Mexican Corporations. The Accounting Review. 1987, 66 (July) : 533 -541.
7Guthrie J. and Mathews M. R. Corporate Social Accounting in Australasia. Research in Corporate Social Performance and Policy. 1985, 7:251-277.
8Guthrie J. , Petty R. , and Ricceri F. External Intellectual Capital Reporting: An Hong Kong and Australia Sample, Research Monograph. The Institute of Chartered Accountants of Scotland, 2005.
9Guthrie J. , Petty R. , and Ricceri F. External Intellectual Capital Reporting: An Hong Kong and Australia Sample, Research Monograph. The Institute of Chartered Accountants of Scotland, 2005.
10Krippendorf K. Content Analysis. An Introduction to Its Methodology, The Sage CommText Series, Beverly Hills, Ca. 1950.
7ABDOLMOHAMMADI M J. 2005. Intellectual capital disclosure and market capitalization [ J ]. Journal of Intellectual Capital, 6 (3) :397 -416.
8BARRY C B, BROWN S J. 1985. Differential information and security market equilibrium [J]. Journal of Financial and Quantitative Analy- sis, 20(4) :407 -422.
9BHUSHAN R. 1989. Collection of information about publicly traded finns:theory and evidence [ J]. Journal of Accounting and Economics , 11 (2 -3) :183 -206.
10BOZZOLAN S, FAVOTYO F, RICCERI F. 2003. Italian annual intellectual capital disclosure: an empirical analysis [ J ]. Journal of Intel- lectual Capital, 4(4):543-558.