... their careers in Australia. Extant literature has revealed significant gaps between policies for skilled migration proposed by governments in developed countries and the response to policies by organizations in those countries. By employing the theories of habitus, disembedding, sensemaking and acculturation...

... or decrease the level of trust in the firm along with its reputation and relational capital. John Dumay can be contacted at: john.dumay@mq.edu.au © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Australia Reputation Banking Integrated reporting...

... is examination of the practical application of methods in a real-life context (particularly outside Europe). This work has tested and confirmed existing theory in a new and different context – the Australian public sector. © Emerald Group Publishing Limited 2014 Australia Intellectual capital Public...

... reports of Australian Financial Sector companies. Findings The value creation capability of financial sector in Australia is highly influenced by human capital. About two thirds of the sample companies have very low levels of intellectual capital efficiency. The performance of various components...

... Performative Australia The purpose of this paper is to utilise the growing body of literature advocating for a more critical stance to the study of intellectual capital (IC) as a way forward for the field rather than current dominant approaches which are heavily influenced by traditional accounting...

...Mahesh Joshi; Dharminder Singh Ubha; Jasvinder Sidhu Purpose The purpose of this paper is to investigate and compare the voluntary reporting of intellectual capital (IC) by the top 20 software and technology sector companies in a developing nation, India, and a developed nation, Australia...

... of OLS regression. Originality/value This paper presents the first study of the IC relationship with firm performance in Australia. Inconclusive results from prior studies in developing countries suggested the need for a study from a developed country such as Australia. The paper is also the first...

... and implementing IC in practice. Intellectual capital Research Australia The purpose of this paper is to discuss the use of a critical research perspective in the development of research in the field of intellectual capital (IC). The impetus for this paper is an invitation from the Journal editor...

... of the use of content analysis in the IC literature is found in Guthrie and Petty (2000) , who conducted an empirical examination of Australian annual reporting practices to examine the extent of ICR practices. Examples of countries that have been studied in addition to Australia are Canada (Bontis, 2003...

... a better overall platform that is understandable to managers, creditors, investors, and public institutions. © Emerald Group Publishing Limited 2009 Accounting standards Corporate governance Intangible assets Australia Hong Kong The term “corporate governance” as it relates...

... more set of very interesting ideas that is continuingly elusive to grasp and use. Intellectual capital Narratives Complexity theory Intangible assets Australia The concept of intellectual capital (IC) is based on the wide recognition that organisational knowledge needs to be managed...

... announcements. They were refined by the first author after observing trading patterns on the trading floors of several broking houses and investment banks during a field research project from November 2004 to February 2005. The major research site was Merrill Lynch in Sydney, Australia and additional...

... for systematic human capital analysis in the financial markets. © Emerald Group Publishing Limited 2008 Human capital Financial markets Intangible assets Financial institutions Australia Hong Kong Changes in the pressures on the finance industry to move beyond the trend...

... Intellectual capital Disclosure Biotechnology Australia A preliminary evaluation of the ASX/AusBiotech code of best practice and its guidance seem to indicate that it may not fulfil its objectives. The first six pages of the code guidance are preamble relaying ASX continuous disclosure requirements...

... in Sri Lanka. It then compares these findings with a similar study undertaken in Australia during the same period. Findings The findings in this paper highlight the need for a uniform ICR definition and a reporting framework that provides comparative and consistent reporting under the auspices...

... Group Publishing Limited 2007 Intellectual capital Disclosure Share prices Stock exchanges Australia The aim of this paper is to examine whether the disclosure of intellectual capital elements through “price sensitive” disclosures to the Australian Stock Exchange (ASX) has an effect...

...James Guthrie; Richard Petty; Federica Ricceri Purpose The purpose of this paper is to investigate the voluntary reporting of intellectual capital (IC) by listed companies in Australia and Hong Kong and to evaluate size, industry and time effects on IC disclosure levels. Design/methodology...

... the criterion of ownership of the asset whereas others define assets using the criterion of control over the asset (CPA Australia, 2000 : 49‐69; IAS (International Accounting Standards), 1998). There is also considerable ambiguity as to what constitutes intellectual assets, with some authors including all...

... performance. © Emerald Group Publishing Limited 2005 Intellectual capital Knowledge management Management consultancy Research methods Project teams Australia Intellectual capital (IC) and related knowledge resources are much featured items on the agendas of business executives...

... capital South Africa Mining Entrepreneurship Benchmarking Australia Interviews were conducted with senior representatives from the mining companies: Anglo American; Anglo Platinum; Anglo Gold; BHP‐Billiton; De Beers; Implats; and Lonmin. The content analysis...