Intellectual Capital Reporting: A User Perspective
5 Pages Posted: 7 Feb 2020
Date Written: 2005
The field of intellectual capital (IC) has witnessed rapid growth in recent times, with a range of IC measurement and reporting models being developed by academics, consultants and practitioners. Despite widespread pronouncements that businesses report their IC, and increasingly regulatory requirements for organisations to do so, surveys of practice indicate limited IC reporting practice. In addition, there are limited empirically-validated insights in to the reasons for this apparent 'disconnect' between theory and practice, with important questions remaining unresolved: do users of corporate disclosure information find this adequate? Is there demand for IC reporting? If so, how is this best provided? Given these questions, this study examines the need of decision makers for IC information.
Keywords: Intellectual capital, corporate disclosure, voluntary disclosure
JEL Classification: G30, M41, M44, M45
Suggested Citation: Suggested Citation