Intellectual capital reporting: a longitudinal study of New Zealand companies

Intellectual capital reporting: a longitudinal study of New Zealand companies 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

Intellectual capital reporting: a longitudinal study of New Zealand companies

Loading next page...
 
/lp/emerald-publishing/intellectual-capital-reporting-a-longitudinal-study-of-new-zealand-On5Yzq8N60
Publisher
Emerald Publishing
Copyright
Copyright © 2014 Emerald Group Publishing Limited. All rights reserved.
ISSN
1469-1930
DOI
10.1108/JIC-03-2013-0034
Publisher site
See Article on Publisher Site

Abstract

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

Journal of Intellectual CapitalEmerald Publishing

Published: Jan 7, 2014

Keywords: Intellectual capital; New Zealand; Hidden value; Knowledge intensive companies; Longitudinal; Traditional product‐based companies

References

You’re reading a free preview. Subscribe to read the entire article.


DeepDyve is your
personal research library

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

Explore the DeepDyve Library

Search

Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly

Organize

Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.

Access

Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.

Your journals are on DeepDyve

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.

See the journals in your area

DeepDyve

Freelancer

DeepDyve

Pro

Price

FREE

$49/month
$360/year

Save searches from
Google Scholar,
PubMed

Create folders to
organize your research

Export folders, citations

Read DeepDyve articles

Abstract access only

Unlimited access to over
18 million full-text articles

Print

20 pages / month

PDF Discount

20% off