Aboody, D., and B. Lev, B. (2000). The Value Relevance of Intangibles. Journal of Accounting Research. 36,pp 161-191.
Adesina, K. (2019), Bank technical, allocative and cost efficiencies in Africa: The influence of intellectual capital. The North American Journal of Economics and Finance, Vol. 48, No. 2, 419-433.
Amir. e and Lev B., (1996). Value-Relevance of Non-Financial Information: The Wireless Communication Industry'., Journal of Accounting and Economics, Vol. 22, No. 3, PP. 3-30.
A. Rahmani, Z. Arefmanesh (2012), Measuring intellectual capital and its relationship with the cost of equity. Empirical Research in Accounting, 6, 1-17.
Bellora, L., Guenther, T.W, (2015). Drivers of innovation capital disclosure in intellectual capital statements: Evidence from Europe, The British Accounting Review, 15(2), pp 5-42.
Bontis, N. (2002). Intellectual capital disclosure in Canadian corporations, Journal of Human Resource Costing & Accounting, Vol. No. 3, pp. 9-20.
Braun, V. and Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3 (2). pp. 77-101.
Capello, R. & Faggian, A (2005). Collective Learning and Relational Capital in Local Innovation Processes, Regional Studies, 39:1, pp 75-87.
Chaminade, C., and H. Roberts. (2003). What It Means Is What It Does: A Comparative Analysis of implementing Intellectual Capital in Norway and Spain. European Accounting Review12, 4, pp 74-93.
Chareonsuk Chaican, Chansan-nhavej Chuvej. (2008). Intangible asset management framework for long term financial performance, Industrial Management & data Systems, 108 (6), pp 812-828.
Chia, C and Chien, K,. (2019). The major determinants of influencing the operating performance from the perspective of intellectual capital: Evidence on CPA industry, Asia Pacific Management Review, Volume 24, Issue 2, 124-139.
Guthrie, J. and Petty, R. (2000). Intellectual capital: Australian annual reporting practices, Journal of Intellectual Capital, Vol. 1 No. 3, pp. 241-51.
Kianto, A., Ritala, P., Vanhala, M and Hussinki, H. (2018), Reflections on the criteria for the sound measurement of intellectual capital: A knowledge-based perspective, Critical Perspectives on accounting, 60(1), 1-15.
M Hafeznia (2006), An introduction to research method in human sciences. SAMT Publications. Twelfth Edition.
M. Ola, H. Hajizadeh, M. Saeidi (2016), The relationship between intellectual capital and productivity in pharmaceutical companies. Financial Accounting and Auditing Researches, 8, 91-73.