Intellectual Capital Reporting: A User Perspective

5 Pages Posted: 7 Feb 2020

See all articles by Suresh Cuganesan

Suresh Cuganesan

Swinburne University of Technology

Richard Petty

Macquarie University; Macquarie University, Macquarie Business School

Nigel Finch

Saki Partners

Date Written: 2005

Abstract

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

Cuganesan, Suresh and Petty, Richard and Finch, Nigel, Intellectual Capital Reporting: A User Perspective (2005). Available at SSRN: https://ssrn.com/abstract=902204 or http://dx.doi.org/10.2139/ssrn.902204

Suresh Cuganesan

Swinburne University of Technology ( email )

Cnr Wakefield and William Streets, Hawthorn Victor
3122 Victoria, Victoria 3122
Australia
+61 3 9214 8388 (Phone)
+61 3 9819 2117 (Fax)

Richard Petty (Contact Author)

Macquarie University ( email )

North Ryde
Sydney, New South Wales 2109
Australia

Macquarie University, Macquarie Business School ( email )

New South Wales 2109
Australia

Nigel Finch

Saki Partners ( email )

Australia

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