Purpose – The purpose of this paper is to examine intellectual capital reporting patterns of New Zealand companies over a longitudinal period, comparing knowledge intensive companies with traditional product‐based companies. Design/methodology/approach – Content analysis was used to examine the intellectual capital reporting of five knowledge intensive companies and five traditional product‐based companies listed on the New Zealand Stock Exchange during 2004‐2010. Findings – The longitudinal study found that although there was an increase in intellectual capital reporting from 2004 to 2010, there was no strong pattern reflecting a marked increase in reporting over the time period. The findings also show that the level of intellectual capital reporting cannot be determined by the type of organisation. Further, the majority of intellectual capital reporting was found to be in discursive form and only a small percentage of reporting conveyed negative news. Research limitations/implications – The results of this study are limited by the small sample size overall and the small number of companies in both the knowledge intensive and the traditional product‐based groups. Practical implications – The research suggests areas that could be considered by regulatory bodies and policy makers when developing more informed intellectual capital reporting guidelines. Originality/value – This research provides a basis for further research, debate and action regarding intellectual capital in both academia and practice. Longitudinal intellectual capital reporting research and distinctions between knowledge intensive and traditional product‐based companies have seldom been undertaken. Consequently little is known about the changes in intellectual capital reporting over time or the differences in intellectual capital reporting, if any, between type of company.
Journal of Intellectual Capital – Emerald Publishing
Published: Jan 7, 2014
Keywords: Intellectual capital; New Zealand; Hidden value; Knowledge intensive companies; Longitudinal; Traditional product‐based companies
It’s your single place to instantly
discover and read the research
that matters to you.
Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.
All for just $49/month
Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly
Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.
Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.
Read from thousands of the leading scholarly journals from SpringerNature, Elsevier, Wiley-Blackwell, Oxford University Press and more.
All the latest content is available, no embargo periods.
“Hi guys, I cannot tell you how much I love this resource. Incredible. I really believe you've hit the nail on the head with this site in regards to solving the research-purchase issue.”Daniel C.
“Whoa! It’s like Spotify but for academic articles.”@Phil_Robichaud
“I must say, @deepdyve is a fabulous solution to the independent researcher's problem of #access to #information.”@deepthiw
“My last article couldn't be possible without the platform @deepdyve that makes journal papers cheaper.”@JoseServera