Corporate reporting of intellectual capital: Evidence from UK companies
, Jeffrey UNERMAN
, James GUTHRIE
2008, The British Accounting Review, 40(4), pp.297-313
Résumé
This paper reports the results of an empirical investigation into the intellectual capital reporting practices of UK companies in four distinct sectors. It differs from prior intellectual capital reporting studies in that it analyses a wide range of corporate reports for their intellectual capital content. It finds major differences between the elements of intellectual capital reported in each sector studied. The study also finds that a range of different types of corporate reports were used for communicating intellectual capital information, and that the annual reports were not a good proxy for the proportion of disclosures across all corporate reports analysed in this study.