Despite the importance of intellectual capital (IC), accounting standards are conservative concerning the capitalization of IC as assets. Thus, intangible-intensive firms disclose additional IC information, e.g. in their annual reports. The market-to-book value (MBV) ratio is regarded as an...

This paper examines the disclosure of intangible assets by 'high user' industrial firms in the Australian market subsequent to the introduction in 2005 of AASB 136 and AASB 138. Using a sample of ten large industrial firms with combined intangible assets of $37,758 million as at 2006, the paper...

This paper examines the disclosure of intangible assets by 'high user' industrial firms in the Australian market subsequent to the introduction in 2005 of AASB 136 and AASB 138. Using a sample of ten large industrial firms with combined intangible assets of $37,758 million as at 2006, the paper...

The basic purpose of this paper is to examine the trend of intellectual capital (IC) disclosures in Nigeria following the adoption of international financial reporting standards. The analysis is based on a sample of 91 listed firms on the Nigeria Stock Exchange over the three fiscal years 2012...

Drawing on a large sample of European firms, we examine whether variant compliance levels with mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets are value relevant and affect analysts' forecasts. Our results indicate a mean (median) compliance level of about 84%...

This paper presents an alternative way for content analysis implementation in order to disentangle and interpret intellectual capital (IC) voluntary disclosures. Content analysis technique has been widely used during the last decade to analyze and systematize intellectual capital reporting. In...

Innovations are one of the major determinants of competitive success. As a result, there is a demand for information on the innovation efforts of firms among investors, other stakeholders, and the relevant public. Using content analysis, this paper examines the innovation capital disclosure...

Intellectual capital disclosure within the annual report has increased in frequency and types over the last few years. Despite this growth, relatively little is known about the incentives or motivations behind such reporting practices. Further, their unregulated nature means that management has...

Intellectual capital (IC) is one of the most valuable assets of firms, which has a significant role in success and wealth creation of the entities. Although these assets do not meet recognition criteria of accounting standards and are not reflected in financial statements, but they exist and the...

The national intellectual capital of Indonesia was the worst among five major Southeast Asian countries (Lin, Edvinsson, Chen, & Beding, 2014). To overcome this issue, President Joko Widodo provides his direction and commitment in the development of human capital in Indonesia (World Economic...