... and reporting of HR were conducted on the voluntary disclosure of information in annual reports. Firms were selected on the basis of the market capitalization, and data were analysed using content analysis. Yet, the literature suggests that the content analysis of disclosed annual report information is mainly...

...Christian Nielsen; Gunnar Rimmel; Johan Dergård; Kristina Jonäll Purpose The purpose of this paper is to examine the human resources disclosure in Danish Intellectual Capital Statements to determine if these disclosures enhance the comparability of business model performance among companies...

...Michela Cordazzo; Philip G.M.C. Vergauwen Purpose The purpose of this paper is to investigate the extent of intellectual capital (IC) disclosure on the UK biotechnology initial public offering (IPO) prospectuses. The study is based on companies going public on the London Stock Exchange (LSE...

...Ousama Abdulrahman Anam; Abdul Hamid Fatima; Abdul Rashid Hafiz Majdi Purpose This paper aims to examine the effects of intellectual capital (IC) disclosure in the annual reports of listed companies in Bursa Malaysia (BM) on their market capitalization (MCAP). Design/methodology/approach...

...Vivien Beattie; Sarah Jane Smith Purpose The purpose of this paper is to explore, empirically, the contribution of human capital (HC) to value creation and the external disclosure of HC. The specific aims are to: investigate the relative contribution of HC to the generation of firm value; compare...

...John C. Dumay; Jiayang Lu Purpose The purpose of this paper is to examine the reasons for and outcomes of the rhetoric of disclosures of human capital (HC) management practices and to discuss how disclosures could be changed to be more meaningful and appropriate in practice. Thus, the research...

.../methodology/approach The paper applied a disclosure index consisting of 78 items to quantify the amount of information regarding intellectual capital included in the IPO prospectuses of Japanese companies. An analysis of variance (ANOVA) was used to test, controlling for technological type of the company...

...Manuel Castelo Branco; Lúcia Lima Rodrigues Purpose The purpose of this paper is to examine the social responsibility disclosure (SRD) on the internet by Portuguese companies which are engaged in processes of obtaining or enhancing a good social responsibility reputation and are confident...

... Intellectual capital Financial reporting Disclosure Goodwill accounting Sweden In an “archaeology” of the intellectual capital (IC) concept, Johanson and Henningsson (2007) argue that IC was brought forward in an effort to include accountants as well as non‐accountants in the debate about...

...Subhash Abhayawansa; Indra Abeysekera Purpose Although the importance of human capital (HC) in firm value creation is firmly established in the literature, the level of emphasis placed on human capital disclosure (HCD) by preparers of financial statements and sell‐side analysts is minimal...

...Rosalind H. Whiting; James C. Miller Purpose The paper's purpose is to describe the extent and type of voluntary disclosure of intellectual capital (IC) in New Zealand, and to test for a relationship between “hidden value” (difference between firm's market and book value), and its relationship...

... is to empirically test the association between the extent of intellectual capital (IC) disclosure in the prospectus of an unseasoned IPO and: UP and LRP. Design/methodology/approach Ex ante uncertainty surrounding IC – recognized as the pivotal resource underlying a firm's future value creation...

... the internet. The second objective is to examine whether four hospital characteristics influence the disclosure of IC‐related information. Design/methodology/approach Analysis reported in this study is based on IC disclosures by 128 hospitals on their internet web sites. IC disclosure is measured using...

...Lídia Oliveira; Lúcia Lima Rodrigues; Russell Craig Purpose This paper seeks to identify factors that influence the voluntary disclosure of intangibles information in annual reports of Portuguese listed companies. Design/methodology/approach An index of the voluntary disclosure of intangibles...