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    Intellectual Capital Disclosures in Corporate Annual Reports: A European Comparison

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    li_et_al_working_paper_07_2006.pdf (635.4Kb)
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    Publication date
    2006
    Author
    Li, Jing
    Pike, Richard H.
    Haniffa, Roszaini M.
    Keyword
    Intellectual capital disclosure; Coroprate annual report; European comparison; Content analysis
    Rights
    (c) 2006 University of Bradford.
    Peer-Reviewed
    No
    
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    Abstract
    The extent of intellectual capital (IC) disclosures in corporate annual reports has received increasing attention in recent years. This paper is an exploratory study that considers the efficacy of various IC disclosure measures. It draws on annual reports of leading firms within the financial services sector in nine Western European countries. Content analysis was employed to produce measures based on disclosure indexes and word count to assess the variety, volume and focus of IC in annual reports. Disclosure scores were computed using three forms of presentation - any form, numerical form (reflecting more ‘objective’ disclosure), and all forms. Generally, we found that the form of disclosure index did not significantly affect IC sample rankings and were broadly in line with the IC word count rankings. However, very different rankings emerged when using the focus measure (IC word count as a percentage of total word count in Annual Report). We argue that this measure of relative importance is an important measure, particularly because firm size is typically positively associated with disclosure. Variation in the form of IC (human, structural, relational) is also explored. The paper then reports the findings of a time series analysis of the IC disclosure practices within a UK bank over a 10-year period. Significant variation in IC disclosure was found, with a strong movement in IC content from human capital to relational capital. These findings are discussed.
    URI
    http://hdl.handle.net/10454/9583
    Version
    Published version paper
    Citation
    Li J, Pike RH and Haniffa RM (2006) Intellectual Capital Disclosures in Corporate Annual Reports: A European Comparison. Bradford University School of Management Working Paper Series. No. 06/24.
    Link to publisher’s version
    http://www.brad.ac.uk/acad/management/external/pdf/workingpapers/2006/Booklet_06-24.pdf
    Type
    Working Paper
    Collections
    Management and Law Publications

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