Corporate reporting of intellectual capital

Evidence from UK companies

Ludmila Striukova, Jeffrey Unerman*, James Guthrie

*Corresponding author for this work

Research output: Contribution to journalArticle

147 Citations (Scopus)

Abstract

This paper reports the results of an empirical investigation into the intellectual capital reporting practices of UK companies in four distinct sectors. It differs from prior intellectual capital reporting studies in that it analyses a wide range of corporate reports for their intellectual capital content. It finds major differences between the elements of intellectual capital reported in each sector studied. The study also finds that a range of different types of corporate reports were used for communicating intellectual capital information, and that the annual reports were not a good proxy for the proportion of disclosures across all corporate reports analysed in this study.

Original languageEnglish
Pages (from-to)297-313
Number of pages17
JournalBritish Accounting Review
Volume40
Issue number4
DOIs
Publication statusPublished - Dec 2008
Externally publishedYes

Keywords

  • Corporate reporting
  • Intellectual capital disclosures
  • Intellectual capital reporting
  • Sector effect
  • Size effect

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