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Huang, C., Luther, R., Tayles, M. and Haniffa, R. (2013) Human capital disclosures in developing countries: Figureheads and value creators. Journal of Applied Accounting Research, 14 (2). pp. 180-196. ISSN 0967-5426 Available from:

Huang, C., Luther, R., Tayles, M. and Lin, B. (2012) Intellectual capital information gaps. International Journal of Learning and Intellectual Capital (IJLIC), 9 (4). pp. 448-463. ISSN 1479-4853 Available from:

Huang, C., Tayles, M. and Luther, R. (2010) Contingency factors influencing the availability of internal intellectual capital information. Journal of Financial Reporting and Accounting, 8 (1). pp. 4-21. ISSN 1985-2517 Available from:

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