Intellectual Capital Disclosures in Swedish Annual Reports

Beaulieu, Philip; Williams, S. Mitchell; Wright, M.

doi:10.1016/b978-0-7506-7475-1.50012-9

Cited by 25 publications

(42 citation statements)

References 18 publications

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“…This result is consistent with the findings of previous researchers (e.g. : [9], [10], [5] and [22]). The findings of this study conclude that the overall level of IC disclosures in Malaysia is increasing over time.…”

Section: Methodssupporting

confidence: 94%

“…This result is in line with the previous literature (e.g. : [9], [10], [5] and [22]). Performance, productivity and industry type, however, does not affect intellectual capital disclosure.…”

Section: Methodssupporting

confidence: 94%

“…With the exception of industry type as control variable, firm size (SIZE) is significant at 5% level of significance for both models across the years. This is in line with a study done by [9], [10], [5] and [22] that demonstrates the extent of IC disclosures is significantly correlated with size. The tested variables that consist of profitability (ROA) and productivity (ATO) produced mixed results.…”

Section: Methodssupporting

confidence: 92%

“…For example, [5] investigate the level of IC disclosure in Sweden in the year 1998, through an analysis of 30 listed firms. Apart from exploring the level of IC disclosure, they also check on whether other determinants drive IC disclosure: size, profitability and the intensity of research and development.…”

Section: A Prior Research On Ic Disclosurementioning

confidence: 99%

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Intellectual capital disclosure in Malaysia

Amin

Saringat

Hassan

et al. 2013

2013 IEEE Business Engineering and Industrial Applications Colloquium (BEIAC)

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This study investigates intellectual capital (IC) disclosure in Malaysian public listed companies. Specifically, this research examines the relationship between IC disclosure and companies' profitability, productivity, and firm size. We measure the IC disclosure using the IC disclosure index and I C disclosure frequency. The sample includes 255 firm-year observations from 2006-2008. The results from our content analysis confirm those of prior research that the IC disclosure has been increasing over time. The study finds that human capital is the most reported intellectual capital disclosure. In addition, we also find that firm size positively contribute to the disclosure of IC. The result of this study added to the body of literature by providing evidence on the relationship between IC disclosure and firms' characteristics.

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Section: Methodssupporting

confidence: 94%

Section: Methodssupporting

confidence: 94%

Section: Methodssupporting

confidence: 92%

Section: A Prior Research On Ic Disclosurementioning

confidence: 99%

See 2 more Smart Citations

Intellectual capital disclosure in Malaysia

Amin

Saringat

Hassan

et al. 2013

2013 IEEE Business Engineering and Industrial Applications Colloquium (BEIAC)

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“…Martins, Morais, Isidro, and Laureano (2018) achieved the same results by analysing the annual reports of 32 Portuguese companies. Beaulieu, Williams, and Wright (2002) arrived at similar results through an analysis of the annual reports of 30 Swedish companies; their results highlighted how company size positively influences the amount of ICD contained in the reports. García‐Meca and Martínez (2005) and García‐Meca, Parra, Larrán, and Martínez (2005) confirm the same results through investigations on a sample of Spanish companies, and Brüggen, Vergauwen, and Dao (2009) on a sample of Australian companies.…”

Section: Theoretical Background and Literature Reviewmentioning

confidence: 71%

The role of board of directors in intellectual capital disclosure after the advent of integrated reporting

Vitolla

Raimo

Marrone

et al. 2020

Corp Soc Responsibility Env

136

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Intellectual capital is an important tool for strengthening a firm's competitive advantage and helping it achieve its medium‐ and long‐term financial objectives. Currently accepted accounting principles do not outline strict rules and regulations for intellectual capital disclosure. However, the advent of integrated reporting offer firms an innovative tool to disseminate this information. Although previous research has analysed the intellectual capital found in integrated reports, no studies have analysed the board of directors' role in intellectual capital disclosure policies. This study uses agency theory to analyse the effect of board characteristics on intellectual capital disclosure quality (ICDQ) in the context of integrated reporting. To this end, it develops a new scoring system to measure ICDQ. The results, based on a sample of 130 international firms operating in different sectors, show a positive relationship between board size, independence, diversity and activity with ICDQ.

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