... relational capital as “relationships with customers and suppliers”. Intellectual capital Human capital Financial sector Value added intellectual coefficient Australia Banks Financial performance Financial reporting Knowledge management In 2010, the Australian economy was one...

... Preparers External users Financial reporting Malaysia In general, companies depend on both their tangible and intangible capital and resources to create value and achieve their goals and strategies. However, in the knowledge economy, value creation tends to be based on knowledge assets rather...

... of international financial reporting standards (IFRS). Design/methodology/approach A measure of intellectual capital disclosure (ICD), based on a content analysis of the text in annual reports sampled from listed companies in Britain, Australia, Hong Kong and Singapore, is incorporated in the models to examine...

... Analyst reports Content analysis Intellectual capital Sell‐side analysts Financial reporting Financial analysis In the IC discourse, prior content‐analytic studies of analyst reports appear to be predominantly interested in measuring the extent to which various categories of IC are cited...

... analysts (García‐Meca et al., 2005), environmental and social reports (Cordazzo, 2005) and web sites (Striukova et al., 2008 ; Gerpott et al., 2008 ; Guthrie et al., 2008). Disclosure Financial reporting Intellectual capital Sustainable development Portugal...

.... Martin Nemetz can be contacted at: mn@dke.univie.ac.at © Emerald Group Publishing Limited 2009 Intellectual capital Financial reporting Benchmarking Since the mid‐1990s, research on intellectual capital (IC) as well as on its adequate and effective management and reporting has...

...). MASB 4 allows for a period covering less than five years for R&D amortization, whereas IAS 38 permits the amortization of intangible assets for a maximum period of 20 years. From 1 January 2006, accounting for R&D costs by Malaysian companies has been addressed by Financial Reporting Standard...

... and obvious contradictions. The output of this exercise is an organization‐specific list of drivers of IC and a short definition for each one. Manfred Bornemann can be contacted at: manfred.bornemann@chello.at © Emerald Group Publishing Limited 2007 Intellectual capital Financial reporting...

... Publishing Limited 2007 Intellectual capital Financial reporting Classification Malaysia Though the concept of intellectual capital (IC) has received much attention for more than a decade, there is a lack of consensus on its components and definitions. There is little agreement and much...

... in order to use the tool as a complimentary report (management report) for the purpose of external reporting as well as comparison. Originality/value The project has now inspired some 100 enterprises of different types and is now spreading outside Germany. Intellectual capital Financial reporting...

... suggests that accounting must expand from its conventional scope to include a management information system as well as the external financial reporting functions that accounting has traditionally maintained … a third approach and view the scope of accounting as somewhere on the continuum between these two...

...Giuseppe A. Busacca; Paolo Maccarrone Purpose The purpose of this paper is to show whether and how International Financial Reporting Standards (IFRSs) are able to improve the quality of financial accounting information concerning intangible assets. Design/methodology/approach Being part...

...); the changing nature of stock exchanges; the influence of different investment fund types (mutual, pension and hedge funds); the roles of buy‐side and sell‐side analysts; global and European investment index development; rating agency activity; and financial reporting and corporate governance regime development...

... the operation of their intangible assets, the assets resulting from their knowledge management processes and, in short, from their intellectual capital. Enrique Claver‐Cortés can be contacted at: enrique.claver@ua.es © Emerald Group Publishing Limited 2007 Intellectual capital Financial...

... Financial reporting Japan During the last hundred years there has been an ongoing discussion of different IC categories, and in the middle of the 1990s a number of OECD conferences were held to encourage attention to the question on how to account for IC (e.g. Organization for Economic Cooperation...

... fruitful results. Originality/value This study provides awareness to the readers about the strategies in dealing with goodwill impairment. © Emerald Group Publishing Limited 2006 Goodwill accounting Asset valuation Accounting standards Financial reporting Insufficient analysis...

.... Findings It concludes that conventional financial reporting for IC and intangibles has limited scope. This is elaborated through contrasts in a number of conventional accounting measures and some others, less conventional, to highlight the implications of the intellectual capital employed. The results...

... have been pointed out in the literature, while at a corporate level an increasing number of firms are supplying information on IC and its components. Some companies prepare already an IC report, which is autonomous and separate from the traditional annual financial report. The interest in the IC...

... manage knowledge. Intellectual capital Human capital Financial reporting Knowledge underlies the creation of value. Successfully utilizing that knowledge contributes to the progress of society. Knowledge in business is manifested as intellectual capital, which includes human capital...

... Knowledge Economy Financial reporting Where and what are we in today? Peter Drucker has the answer to it: “We are entering the knowledge society in which the basic economic resource is no longer capital, or natural resources, or labour, but is and will be knowledge”. The twenty‐first century...