Showing 1 - 7 of 7
Purpose – The purpose of this paper is to examine a number of key issues relating to intellectual capital disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. Design/methodology/approach – The paper begins by examining the definitions of intellectual...
Persistent link: https://www.econbiz.de/10014875399
Purpose – This paper aims to examine the patterns of intellectual capital reporting (ICR) of large listed firms in a developing nation, Sri Lanka. The aim of this study is to highlight the differences in ICR practice between developing and developed nations. Design/methodology/approach – The...
Persistent link: https://www.econbiz.de/10014875445
Purpose – The purpose of this paper is to investigate the intellectual capital (IC) disclosure trends and disclosure category differences of top 20 listed firms in a developing nation, Sri Lanka, and moderately developed nation, Singapore. The paper aims to highlight the differences in IC...
Persistent link: https://www.econbiz.de/10014875506
Purpose – Research on the use/disclosure of intellectual capital (IC) information by sell‐side analysts, using content analysis of their reports, is growing. This paper aims to establish the importance of this perspective in understanding the role of IC in communicating firm value, to...
Persistent link: https://www.econbiz.de/10014875525
Purpose – The purpose of this paper is to examine the effect of board size on firms disclosing more, rather than less, strategic and tactical intellectual capital resources using the top 26 of the 52 firms ranked by the Nairobi Stock Exchange for market capitalization in 2002 and in 2003. This...
Persistent link: https://www.econbiz.de/10014875568
Purpose – The purpose of this paper is to investigate whether the political setting (civil war versus temporary truce) in a country has an influence on firms' current narrative, visual, and numerical intellectual capital disclosure being included in the current market value of equity....
Persistent link: https://www.econbiz.de/10014875587
Purpose – The purpose of this paper is to outline the concept of integrated reporting and to propose a template for integrated reporting in organisations. Design/methodology/approach – The approach to the conceptual model is founded on concepts proposed on integrated reporting by the King...
Persistent link: https://www.econbiz.de/10014875644