Show simple item record

dc.contributor.authorLi, Jing*
dc.contributor.authorPike, Richard H.*
dc.contributor.authorHaniffa, Roszaini M.*
dc.date.accessioned2016-10-07T13:58:03Z
dc.date.available2016-10-07T13:58:03Z
dc.date.issued2006
dc.identifier.citationLi 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.en_US
dc.identifier.urihttp://hdl.handle.net/10454/9583
dc.descriptionYesen_US
dc.description.abstractThe 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.en_US
dc.language.isoenen_US
dc.relation.isreferencedbyhttp://www.brad.ac.uk/acad/management/external/pdf/workingpapers/2006/Booklet_06-24.pdfen_US
dc.rights(c) 2006 University of Bradford.en_US
dc.subjectIntellectual capital disclosure; Coroprate annual report; European comparison; Content analysisen_US
dc.titleIntellectual Capital Disclosures in Corporate Annual Reports: A European Comparisonen_US
dc.status.refereedNoen_US
dc.typeWorking Paperen_US
dc.type.versionPublished version paperen_US
refterms.dateFOA2018-07-25T15:03:14Z


Item file(s)

Thumbnail
Name:
li_et_al_working_paper_07_2006.pdf
Size:
635.4Kb
Format:
PDF

This item appears in the following Collection(s)

Show simple item record