A review of intellectual capital disclosure from the sell-side analyst perspective

Subhash Abhayawansa, Indra Abeysekera

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)

Abstract

Using extant literature, this paper examines a number of key issues relating to sell-side analysts disclosing intellectual capital (IC), addressing some of the weaknesses and gaps. The paper begins by reviewing the IC and analyst literature from the perspective of sell-side analyst research, it then review theoretical perspectives with a view to providing diverse analogies from both positivist and critical agenda. Methodological issues are scruitinized to review limitations and to strengthen the application of research methods. The paper conclude by arguing for broadening the research base of sell-side analyst research and offers suggestions for doing so.
Original languageEnglish
Pages37
Number of pages1
Publication statusPublished - 2007
Externally publishedYes

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