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Reporting intellectual capital in Spain

Reporting intellectual capital in Spain Purpose – The purpose of this paper is to contribute to the growing literature field of intellectual capital (IC) by analysing corporate IC disclosures by leading Spanish firms over a three‐year period from 2000 to 2002. Design/methodology/approach – Content analysis methodology was applied to the annual reports of 12 Spanish companies over a three‐year period. Findings – A statistically significant increase was found in the volume of IC disclosures over a three‐year period. There is a greater volume of communication in the area of external (customer/relational) capital than in either internal or employee capital. This corresponds with the results of other country‐based studies. However, IC reporting remains at a relatively limited level, and disclosures are dominated by customer relational items. Originality/value – This paper makes an original contribution to the growing body of empirical studies on IC reporting and describes the development of IC reporting in Spain. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Corporate Communications: An International Journal Emerald Publishing

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Publisher
Emerald Publishing
Copyright
Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
ISSN
1356-3289
DOI
10.1108/13563280810869596
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to contribute to the growing literature field of intellectual capital (IC) by analysing corporate IC disclosures by leading Spanish firms over a three‐year period from 2000 to 2002. Design/methodology/approach – Content analysis methodology was applied to the annual reports of 12 Spanish companies over a three‐year period. Findings – A statistically significant increase was found in the volume of IC disclosures over a three‐year period. There is a greater volume of communication in the area of external (customer/relational) capital than in either internal or employee capital. This corresponds with the results of other country‐based studies. However, IC reporting remains at a relatively limited level, and disclosures are dominated by customer relational items. Originality/value – This paper makes an original contribution to the growing body of empirical studies on IC reporting and describes the development of IC reporting in Spain.

Journal

Corporate Communications: An International JournalEmerald Publishing

Published: May 9, 2008

Keywords: Spain; Intellectual capital; Disclosure; Content management

References