7Anna Watson, Philip Shrives, Claire Marston. 2002. Voluntary Disclosure of Accounting ratios in the UK, British Accounting Review, 34:289-313
8Edvisson, Leif, and Michael S. Malone. 1997. Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower, New York: Harperbusiness.
9FASB, IASB. Summary Report of the Conceptual Framework Measurement Roundtables, Hong Kong, London, and Norwalk, January and February 2007
10Ferdinand A. Gul, Sidney Leung. 2004. Board leadership, outside director's expertise and voluntary corporate disclosures, Journal of Accounting and Public Policy, 23:351 - 379