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
Permanent link: http://hdl.handle.net/10197/2918
Date: 2001
Online since: 2011-05-04T14:05:36Z
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.
Item notes: This paper was prepared at the invitation of the Department of Enterprise Trade and Employment for presentation at the OECD International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects, Amsterdam, 9 June 1999
Funding Details: Not applicable
Type of material: Journal Article
Publisher: MCB University Press
Journal: Accounting, Auditing and Accountability Journal
Volume: 14
Issue: 4
Start page: 423
End page: 436
Copyright (published version): 2001 MCB University Press
Keywords: Intellectual capitalVoluntary disclosureContent analysis
Subject LCSH: Intellectual capital--Ireland
Disclosure of information
Content analysis (Communication)
DOI: 10.1108/09513570110403443
Other versions: http://dx.doi.org/10.1108/09513570110403443
Language: en
Status of Item: Peer reviewed
Appears in Collections:Business Research Collection
UCD RePEc Archive Collection

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