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An Updated Review of Literature on Intellectual Capital ReportingIndra Abeysekeraaffiliation not provided to SSRN James GuthrieMacquarie University - Department of Accounting and Finance; University Of Bologna - Department of Management December 4, 2002 Presented at The16th Australian and New Zealand Academy of Management (ANZAM) Conference, Beechworth, Australia, December 4-7, 2002 Abstract: This paper updates previous reviews of intellectual capital reporting by focusing on several important associated issues. It examines various definitions of intellectual capital and intellectual capital reporting, via intellectual capital statements, ratios, and through theoretical frameworks. One important finding of the review was that published research had identified that most intellectual capital reporting has been carried out in developed economies. The paper identifies a number of research areas that appear to be under represented in the literature.
Number of Pages in PDF File: 7 Keywords: Intellectual Capital Reporting, Update Review JEL Classification: J24, J41 working papers seriesDate posted: March 19, 2009Suggested Citation |
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