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Analysis of intellectual capital disclosure - an illustrative example

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dc.citedby41
dc.contributor.authorHusin N.M.en_US
dc.contributor.authorHooper K.en_US
dc.contributor.authorOlesen K.en_US
dc.contributor.authorid55152658600en_US
dc.contributor.authorid8422001100en_US
dc.contributor.authorid55091718100en_US
dc.date.accessioned2023-12-29T07:47:04Z
dc.date.available2023-12-29T07:47:04Z
dc.date.issued2012
dc.description.abstractPurpose - 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. The focus is to incorporate all forms of IC disclosure - narratives, numbers, and visual images - into the analysis as well as highlight the need to study both quantity (extent) and quality of disclosure. Design/methodology/approach - Using content analysis, this paper analyzes 30 of Malaysia's largest public-listed companies from the IC disclosure of 2008 annual reports. The results are used to discuss specific methodological issues such as the usage of an IC index, choice of unit of analysis, quantity versus quality, presence/absence versus multiple disclosures, and the usage of narratives, numbers, and visual images. Findings - This paper proposes that themes are the most appropriate recording and counting unit to analyze IC information combining narratives, numbers, and visual images. The discussion finds, among others, that while quantity and quality are highly related, quality of disclosure provides the most insights into the disclosure behavior adopted by companies. Practical implications - This paper provides methodological guidelines to future IC researchers interested in analyzing the quantity and quality of IC disclosure. Originality/value - To the best of the authors' knowledge, so far there are no studies published that provide a detailed discussion on ways to capture the quantity and quality of IC information disclosed in annual reports using all three forms of disclosure - narratives, numbers, and visual images. � Emerald Group Publishing Limited.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1108/14691931211225030
dc.identifier.epage220
dc.identifier.issue2
dc.identifier.scopus2-s2.0-84859704138
dc.identifier.spage196
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84859704138&doi=10.1108%2f14691931211225030&partnerID=40&md5=bdcae8186b8bbd278eef3cd38fce4ec3
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/30364
dc.identifier.volume13
dc.pagecount24
dc.sourceScopus
dc.sourcetitleJournal of Intellectual Capital
dc.subjectAnnual reports
dc.subjectIntellectual capital
dc.subjectMalaysia
dc.subjectNarratives
dc.subjectNumbers
dc.subjectPublic companies
dc.subjectQuality
dc.subjectQuantity
dc.subjectVisual images
dc.titleAnalysis of intellectual capital disclosure - an illustrative exampleen_US
dc.typeArticleen_US
dspace.entity.typePublication
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