Corporate reporting of intellectual capital:Evidence from UK companies

Striukova, Ludmila and Unerman, J. and Guthrie, James (2008) Corporate reporting of intellectual capital:Evidence from UK companies. British Accounting Review, 40 (4). pp. 297-313. ISSN 0890-8389

Full text not available from this repository.

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. © 2008 Elsevier Ltd. All rights reserved.

Item Type:
Journal Article
Journal or Publication Title:
British Accounting Review
Uncontrolled Keywords:
/dk/atira/pure/subjectarea/asjc/1400/1402
Subjects:
ID Code:
127004
Deposited By:
Deposited On:
21 Aug 2018 09:12
Refereed?:
Yes
Published?:
Published
Last Modified:
07 Aug 2020 03:56