The influence of integrated reporting and internationalisation on intellectual capital disclosures

The influence of integrated reporting and internationalisation on intellectual capital disclosures PurposeThe purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more intellectual capital (IC) disclosure.Design/methodology/approachThe paper compares the content of IC disclosures of matched samples of companies.FindingsThe findings show that companies preparing an integrated report disclose more IC information, and that companies exposed to international capital market pressures through cross-listing do not disclose more IC information.Research limitations/implicationsThe findings imply that integrated reporting (IR) is likely to increase IC disclosures and also that future IC disclosure research may have to take into account whether companies prepare an integrated report.Practical implicationsThe results will be of interest to the proponents of IC and of IR, including the developers of the IR framework, regulators and companies considering IR.Originality/valueThis is one of the first studies to assess the influence of preparing an integrated report on the level of IC disclosure. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

The influence of integrated reporting and internationalisation on intellectual capital disclosures

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1469-1930
DOI
10.1108/JIC-03-2018-0059
Publisher site
See Article on Publisher Site

Abstract

PurposeThe purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more intellectual capital (IC) disclosure.Design/methodology/approachThe paper compares the content of IC disclosures of matched samples of companies.FindingsThe findings show that companies preparing an integrated report disclose more IC information, and that companies exposed to international capital market pressures through cross-listing do not disclose more IC information.Research limitations/implicationsThe findings imply that integrated reporting (IR) is likely to increase IC disclosures and also that future IC disclosure research may have to take into account whether companies prepare an integrated report.Practical implicationsThe results will be of interest to the proponents of IC and of IR, including the developers of the IR framework, regulators and companies considering IR.Originality/valueThis is one of the first studies to assess the influence of preparing an integrated report on the level of IC disclosure.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Feb 14, 2019

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