...Hyoung Joo Lim; Dafydd Mali Purpose Human capital is considered by many to be a firm's most important asset. However, because no international human capital reporting framework exists, firms can decide to include/exclude human capital details on annual reports. Based on legitimacy theory, firms...

.... The authors define involuntary disclosure as “what external stakeholders and stakeseekers disclose about a company”. This essay is timely because it lays the foundations for future ICD research that departs from traditional analyses of corporate reports, especially annual reports. The paper provides...

...’ annual reports. Subsequently, the value relevance of the disclosed human capital information is analyzed by applying two established valuation models. Findings The results show that human capital information is value‐relevant. Especially, information on qualification and competence issues...

... in Australia in the year 2007‐2008. Using the content analysis method, the paper reviews the annual reports of these firms to determine IC disclosure trends in India and Australia. Statistical tools and graphs have been used to compare and contrast ICD disclosures in two countries. Findings The study has...

... global financial crisis and corporate governance restructuring. Design/methodology/approach A checklist was constructed to measure the extent and quality of ICD in Malaysian corporate annual reports. The extent of ICD was measured on a dichotomous basis (0, 1) while the quality of ICD was measured...

...Norhayati Mat Husin; Keith Hooper; Karin Olesen Purpose The purpose of this paper is to provide an analysis of intellectual capital (IC) disclosures in annual reports (mandatory and voluntary) and draw attention to the specific issues related to the methodology used i.e. content analysis...

... in the study to code, using content analysis methods, the annual reports of 49 dual‐listed companies in mainland China. Findings Consistent with previous research, the current level of IC disclosure by mainland Chinese companies is not high. Most of the reported IC attributes are expressed in discursive...

... of IC. Design/methodology/approach Content analysis was used to examine the amount and nature of IC disclosure of the annual reports of 30 UK universities. Directors of Finance were chosen as representatives to submit an online questionnaire about IC statements and the mandatory reporting of IC...

... examines ICR and IC frameworks in the context of the NFP sector. Few prior studies consider this sector. Intellectual capital Annual reports Non‐profit organizations Australia Health services sector The ARCBS, a non‐profit division of the Australian Red Cross, has a key responsibility...

...Christian Ax; Jan Marton Purpose The purpose of this paper is to investigate the association between annual report human capital (HC) disclosures and HC management practices. Design/methodology/approach The paper used two sets of data. Disclosure data were collected from annual reports. Data...

...Annika Schneider; Grant Samkin Purpose The purpose of this paper is to assess the extent and quality of intellectual capital disclosures (ICDs) in the annual reports of the New Zealand local government sector. Design/methodology/approach This paper makes use of an ICD index constructed through...

...Torsten J. Gerpott; Sandra E. Thomas; Alexander P. Hoffmann Purpose The purpose of this paper is to investigate intangible disclosure quality (IDQ) in an international sample of 29 stock‐quoted telecommunications network operators (TNOs). IDQ is captured separately for annual reports and websites...

... intangible assets and performance (Table III). In case no intangibles or goodwill are mentioned on the balance sheet, these items are assumed to be absent. © Emerald Group Publishing Limited 2006 Intangible assets Intellectual capital Pharmaceuticals industry Annual reports Goodwill...

... Disclosure Annual reports Hong Kong Australia Data analysis For many firms, intellectual capital (IC) represents a significant proportion of total value. However, while the balance sheet of a firm ordinarily shows the historical and book values of a firm's fixed and current assets, it often fails...

... to the annual reports of the sample companies; 180 annual reports from The Netherlands, Sweden and UK are analysed in order to make an inter‐country comparison. Three measurement years (1998, 2000 and 2002) were chosen in order to analyse the trend in disclosure over the years. Findings The study reveals...

...‐making public listed companies in Malaysia in their annual reports, both qualitatively and quantitatively. This paper adopts the definition of Karl Erik Sveiby which classified IC as internal capital, external capital and employee competence. A content analysis of 20 copies of 2001 annual reports...

... to investigations underway in the field of ICR. This paper reports on several developmental issues we have confronted when using content analysis to examine the voluntary disclosure of IC in annual reports by various organisations. The paper also suggests two theoretical foundations for further investigation...