Intellectual Capital Reporting Practices of the Top Australian Firms

Intellectual Capital Reporting Practices of the Top Australian Firms Using content analysis of annual reports of the top 20 firms (by market capitalisation) listed on the Australian stock exchange in 2004, this paper describes the state of intellectual capital reporting practices in Australia. The paper also compares the results with a previous Australian study by Guthrie and Petty (2000) and reconfirms that reporting of intellectual capital is yet to be done within a consistent framework. Although most of the reporting was done through qualitative, rather than quantitative, statements, an encouraging shift towards quantitative reporting is evident. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Australian Accounting Review Wiley

Intellectual Capital Reporting Practices of the Top Australian Firms

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Publisher
Wiley
Copyright
© 2007 CPA Australia
ISSN
1035-6908
eISSN
1835-2561
DOI
10.1111/j.1835-2561.2007.tb00445.x
Publisher site
See Article on Publisher Site

Abstract

Using content analysis of annual reports of the top 20 firms (by market capitalisation) listed on the Australian stock exchange in 2004, this paper describes the state of intellectual capital reporting practices in Australia. The paper also compares the results with a previous Australian study by Guthrie and Petty (2000) and reconfirms that reporting of intellectual capital is yet to be done within a consistent framework. Although most of the reporting was done through qualitative, rather than quantitative, statements, an encouraging shift towards quantitative reporting is evident.

Journal

Australian Accounting ReviewWiley

Published: Jul 1, 2007

References

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