This paper reports the results of an empirical investigation into the intellectual capital reporting (ICR) practices of UK companies in four distinct sectors. It differs from prior ICR studies in that it analyses a wide range of external corporate reporting media for their IC content. It finds...

The aim of the article is to examine whether Venture Capital Trusts (VCTs) meet government's expectations and help to solve the problem of underinvestment in young companies. In order to do so a survey of companies that were funded by one of the VCTs, the Oxford Technology Trust, was conducted...