Reporting intellectual capital in annual reports : evidence from Ireland

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Title: Reporting intellectual capital in annual reports : evidence from Ireland
Authors: Brennan, Niamh
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Date: 2001
Abstract: This paper examines the extent to which a sample of 11 knowledge-based Irish listed companies is adopting methodologies for reporting of intellectual capital in their annual reports. Their market and book values were compared and a content analysis of the annual reports of the 11 listed companies was conducted. With the exception of two of the 11 listed companies, significant differences in market and book values were found suggesting that knowledge-based Irish listed companies have a substantial level of non-physical, intangible, intellectual capital assets. The level of disclosure of intellectual capital attributes by the 11 listed companies studied was low.
Funding Details: Not applicable
Type of material: Journal Article
Publisher: MCB University Press
Copyright (published version): 2001 MCB University Press
Keywords: Intellectual capital;Voluntary disclosure;Content analysis
Subject LCSH: Intellectual capital--Ireland
Disclosure of information
Content analysis (Communication)
DOI: 10.1108/09513570110403443
Language: en
Status of Item: Peer reviewed
Appears in Collections:Business Research Collection
UCD RePEc Archive Collection

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