Iranian Journal of Accounting, Auditing and Finance

Volume 5, Issue 1 - Serial Number 14, January 0, Pages 63-78   

Document Type: Original Article

DOI: 10.22067/ijaaf.2021.70053.1025

References

1. Alfraih, M. (2018). The role of corporate governance in intellectual capital disclosure. International Journal of Ethics and Systems, 34(1), pp.101-121, https://doi.org/10.1108/IJOES-02-2017-0026.
2. Amir Ghasemkhani, S. Kazemi, M. and Mola Hoseini, A. (2016). Corporate social responsibility and its role in gaining a competitive advantage. Applied studies in management and development sciences, 1(2), pp. 21-41. (In Persian)
3. Andreeva, T. and Garanina, T. (2016). Do all elements of intellectual capital matter for organizational performance? Evidence from Russian context. Journal of Intellectual Capital, 17(2), pp. 397–412. https://doi.org/10.1108/JIC-07-2015-0062
4. Anwar, R. and Malik, J. (2020). When Does Corporate Social Responsibility Disclosure Affect Investment Efficiency?, A New Answer to an Old Question, Sage Publication, 10(2), pp. 1-14. https://doi.org/10.1177%2F2158244020931121
5. Aribi A. and Gao, S. (2010). Corporate social responsibility disclosure, Journal of Financial Reporting and Accounting, 8(2), pp. 72-91. https://doi.org/10.1108/19852511011088352
6. Babalola Y. (2012). The Impact of Corporate Social Responsibility on Firms Profitability in Nigeria. European Journal of Economics, Finance and Administrative Sciences, (45), 39-51. Available at: http://www.eurojournals.com/EJEFAS.htm [Online] [10 May 2017]
7. Bhatti, W. and Zaheer, A. (2008). The Role of Intellectual Capital in Creating and Adding Value to Organizational Performance: A Conceptual Analysis, The Electronic Journal of Knowledge Management, 12(3), pp. 187-194. https://academic-publishing.org/index.php/ejkm/article/view/1026
8. Bontis N. (1998). Intellectual capital: an exploratory study that develops measures and models. Managing Decision, 36 (2), pp. 63-76. https://doi.org/10.1108/00251749810204142
9. Brooking A. (1996). Intellectual Capital, International Thompson Business Press: London.
10. Chaudhri, V. (2014). Corporate Social Responsibility and the Communication Imperative: Perspectives From CSR Managers. International Journal of Business Communication, pp. 1-24. https://doi.org/10.1177/2329488414525469.
11. Chen, J. Zhu, Z. and Xie, H.Y. (2004). Measuring intellectual capital: a new model and empirical study. Journal of Intellectual Capital, 5(1), pp.195-212. https://doi.org/10.1108/14691930410513003
12. Chen, T. Dong, H. and Lin, C. (2019). Institutional Shareholders and Corporate Social Responsibility. Journal of Financial Economics, 135(2), pp. 483-504. https://doi.org/10.1016/j.jfineco.2019.06.007
13. Clogg, C.C. Petkova, E. and Haritou, A. (1995). Statistical methods for comparing regression coefficients between models. American Journal of Sociology, 100(5), 1261–1293. https://doi.org/10.1086/230638
14. Dewayantoa, T. and Djoko Suhardjantob, R. (2020). Institutional Ownership, Blockholder Ownership, and the Board’s Tenure to Disclosure of Corporate Governance. Ekuilibrium: Jurnal Ilmiah Bidang Ilmu Ekonomi, 15(1), pp. 83-90.
15. Davies, M. and Schlitzer, B. (2008). The impracticality of an international “one size fits all” corporate governance code of best practice. Managerial Auditing Journal, 23(6), pp. 532 – 544. https://doi.org/10.1108/02686900810882093
16. Edmans, A. (2014). Blockholders and Corporate Governance. Annual Review of Financial Economics. 6 (1), pp. 23-50 https://doi.org/10.1146/annurev-financial-110613-034455
17. Edvinsson, L. and Malone, M.S. (1997) Intellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Brainpower. Harper Business, New York.
18. Gallardo-Vázquez, D. Valdez-Juárez, L.E. and Lizcano-Álvarez, J.L. (2019). Corporate Social Responsibility and Intellectual Capital: Sources of Competitiveness and Legitimacy in Organizations. Management Practices. Sustainability, 11 (20), p. 5843. https://doi.org/10.3390/su11205843
19. Gao S.S. Heravi, S. and Xiao J. Z. (2005). Determinants of corporate social and environmental reporting in Hong Kong: A research note. Accounting Forum, 29 (2), pp. 233-242. http://dx.doi.org/10.1016/j.accfor.2005.01.002
20. Ghelichli, B. and Moshabaki, A., (2006). The Role of Social Capital in Creating the Intellectual Capital of the Organization (Study of Two Iranian Automobile Companies). Management knowledge, 19(75), pp. 125-147. (In Persian) https://www.sid.ir/en/journal/ViewPaper.aspx?id=103729
21. Hasas Yeganeh, Y. and Barzegar, GH. (2014). Theoretical foundations of corporate social responsibility and its research paradigm in the accounting profession, Management accounting, 7(22), 109-133. (In Persian) https://www.sid.ir/en/journal/ViewPaper.aspx?id=408028
22. Ismail, T.H (2010). Corporate Governance Drivers of Voluntary Intellectual Capital Disclosure. Available at SSRN: https://ssrn.com/abstract=1674067. [Online] [25 sep 2014]
23. Kiyoung, C. Hyeongsop, S. and D. Taihyeup. (2019). Corporate Social Responsibility, Media Freedom, and Firm Value. Finance Research Letters, 30, pp. 1-7. https://doi: 10.1016/j.frl.2019.03.019
24. Li, Y. Song, Y. Wang, J. and Li, C. (2019). Intellectual Capital, Knowledge Sharing, and Innovation Performance: Evidence from the Chinese construction industry. Sustainability, 11(9), 2713. https://doi.org/10.3390/su11092713
25. Marr, B. and Moustaghfir, K. (2005), Defining intellectual capital: a three‐dimensional approach, Management Decision, Vol. 43 No. 9, pp. 1114-1128. https://doi.org/10.1108/00251740510626227
26. Mellat Parast M. and Adams S. G. (2012). Corporate social responsibility، benchmarking، and organizational performance in the petroleum industry: A quality management perspective. International Journal of Production Economics, 139(2), pp. 447- 458. https://doi.org/10.1016/j.ijpe.2011.11.033
27. Memarzade Tehran, G. and Vaziri Nezamdost, M. (2010). Investigating the Factors Affecting the Social Responsibility of Iranian Government Organizations (Tarasht Power Plant). The mission of government management, 1(2), pp. 63-78. (In Persian) https://www.sid.ir/en/journal/ViewPaper.aspx?id=206428
28. Mendoza, R. R. (2017). Relationship Between Intangible Assets and Cash Flows: An Empirical Analysis of Publicly Listed Corporations in the Philippines. Review of Integrative Business and Economics Research, 6(1), pp. 188–202. https://doi.org/10.5897/AJBM2017.8429
29. Michelon, G. Pilonato, S. and Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, 33, pp. 59–78. https://doi. org/10.1016/j.cpa.2014.10.003
30. Mohamed Safwat A. (2015). Corporate Social Responsibility: Rewriting the Relationship between Business and Society. International Journal of Social Sciences, 4(1), pp. 87-99. https://doi:10.20472/SS2015.4.1.006
31. Oliveira L. Rodrigues L. L. and Craig R. (2006). Firm‐specific Determinants of Intangibles Reporting: Evidence from the Portuguese Stock Market. Journal of Human Resource Costing & Accounting, 10(1), pp. 11–33. https://doi:10.1108/14013380610672657
32. Pulic A. (2000). VAIC-an accounting tool for IC management. International Journal of Technology Management, 20(5-8), pp. 702-714. https://doi.org/10.1504/IJTM.2000.002891
33. Roos J. Roos G. Dragonetti N. C. and Edvinsson L. (1997). Intellectual Capital: Navigating in the New Business Landscape, Macmillan: Houndmills,Basingtoke.
34. Setiawan, M. (2011). The Relationship between Corporate Social Responsibility and Firm Financial Performance: Evidence from the Firms Listed in LQ45 of the Indonesian Stock Exchange Market, European Journal of Social Sciences, 23(2), pp. 288-293.
35. Shaban, F. (2016). Intellectual Capital, International Conference of Management Elites, Tehran. (In Persian)
36. Tantalo, C. Caroli, M. and J. Vanevenhoven (2012). Corporate Social Responsibility and SMEs Competitiveness. International Journal of Technology Management, 58(1/2), pp. 129-151. https://www.inderscienceonline.com/doi/abs/10.1504/IJTM.2012.045792
37. Tsai, W. Hsu J. Chen C. Lin W. and Chen S. (2010). An integrated approach for selecting corporate social responsibility programs and costs evaluation in the international tourist hotel. International Journal of Hospitality Management, 29(3), 385-396 . https://doi.org/10.1016/j.ijhm.2009.12.001
38. Verbano, C. Crema, M. (2016). Linking technology innovation strategy, intellectual capital and technology innovation performance in manufacturing SMEs. Technology Analysis & Strategic Management, 28(5), pp. 524–540. https://doi.org/10.1080/09537325.2015.11 17066
39. Vergalli, S. and L. Poddi (2012). Does Corporate Social Responsibility Affect the Performance of Firms?. Fondazione Eni Enrico Mattei (FEEM), 53, pp. 1-37. https://doi.org/10.22004/ag.econ.52531.
40. Villegas González, E. Hernández Calzada, M. A. and Salazar Hernández, B. C. (2017). La medición del capital intelectual y su impacto en el rendimiento financiero en empresas del sector industrial en México. Contaduria Y Administracion, 62(1), pp. 184–206. https://doi. org/10.1016/j.cya.2016.10.002
41. Yu, H. C., Kuo, L., and Kao, M. F. (2017). The Relationship between CSR Disclosure and Competitive Advantage. Sustainability Accounting, Management and Policy Journal, 8(5), pp. 547-570. https://doi.org/10.1108/SAMPJ-11-2016-0086
42. Zhao, Z. Meng, F. He, Y. and Z. Gu. (2019). The Influence of Corporate Social Responsibility on Competitive Advantage with Multiple Mediations from Social Capital and Dynamic Capabilities, Sustainability, 11(1), pp. 1-16. https://doi.org/10.3390/su11010218