...Sabina Du Rietz Purpose The purpose of this paper is to offer a new and more elaborate view of the relationship between information and knowledge in accountability settings. Design/methodology/approach The study investigates how knowledge is accomplished when accountability is demanded...

... discharged through the provision of information in the corporate annual report. To assess the quality of that communication, a disclosure index was developed and applied to the annual reports of the 33 electricity retail and distribution companies which comprise the entire industry in New Zealand. The index...

... ban full disclosure of IC in the annual report the external stakeholders lack information about companies’ value, which may have as a consequence that stakeholders make wrong or bad decisions. To remedy this situation, new tools must be developed which enable managers to identify and measure...

.... Information Capital Disclosure Organisations have been described as using three types of capital: physical capital (plant, equipment, stock, etc.), financial capital (e.g. cash, investments, receivables) and intellectual capital (Lynn, 1998). Intellectual capital encompasses intangibles...

...John Holland Explores the central role that private information on corporate intangibles plays in the private corporate governance role of financial institutions (FIs). The institutional fund managers’ (FMs) private understanding of many qualitative or intellectual capital factors driving corporate...

...Robin Roslender; Robin Fincham The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting researchers, promoting a lively and far‐reaching debate. Two related issues have informed this debate. It is possible to identify these issues...

... of accounting for intangibles within public and private sector organisations. The growth in interest in the topic of intellectual capital has arisen commensurate with the ascendance of the information age and the virtual economy (Petty and Guthrie, 2000a; Litan and Wallison, 2000; Blair and Wallman, 2000...

... of traditional accounting measures, the paper argues that those who report performance should value intellectual capital rather than be concerned with reporting its value through financial or quantitative metrics. © MCB UP Limited 2001 Information Intelligence Management This paper...

...Craig Deegan; Michaela Rankin Reports on the results of a survey of various groups of annual report users as to the importance, or “materiality”, of environmental information to decisions they may wish to make. Also investigates how environmental information is ranked in importance relative...