Purpose – The purpose of this paper is to investigate the voluntary reporting of intellectual capital (IC) by listed companies in Australia and Hong Kong and to evaluate size, industry and time effects on IC disclosure levels. Design/methodology/approach – The study is an empirical one conducted in two stages. Stage one is an exploratory study of voluntary IC disclosure for the 20 largest listed Australian companies in 1998. Stage two, using 2002 data, examines voluntary disclosure of IC attributes for 50 listed entities in Australia and 100 in Hong Kong. Content analysis is used to collect data. Findings – Levels of voluntary IC disclosure are found to be low and in qualitative rather than quantitative form in both locations. Disclosure level is positively related to company size, a finding that is consistent with the previous literature on voluntary reporting. Research limitations/implications – External validity may be compromised somewhat by the relatively small sample size. Managers are not observed in the process of making decisions, so management intent is inferred. Practical implications – Documenting variations in types of reporting and in reporting frequency enables a greater understanding of why some companies voluntarily report whilst others do not. Such an understanding holds the potential to guide policy‐makers, creditors and investors in giving prescriptions to firms over whom they have control or with whom they have dealings. Originality/value – This study is the first to comparatively examine the voluntary reporting of IC in a longitudinal setting using Australasian data.
Journal of Intellectual Capital – Emerald Publishing
Published: Apr 1, 2006
Keywords: Intellectual capital; Disclosure; Annual reports; Hong Kong; Australia; Data analysis
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