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Corporate reporting of intellectual capital: Evidence from UK companies

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Corporate reporting of intellectual capital: Evidence from UK companies. / Striukova, Ludmila; Unerman, J.; Guthrie, James.
In: British Accounting Review, Vol. 40, No. 4, 12.2008, p. 297-313.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Striukova, L, Unerman, J & Guthrie, J 2008, 'Corporate reporting of intellectual capital: Evidence from UK companies', British Accounting Review, vol. 40, no. 4, pp. 297-313. https://doi.org/10.1016/j.bar.2008.06.001

APA

Striukova, L., Unerman, J., & Guthrie, J. (2008). Corporate reporting of intellectual capital: Evidence from UK companies. British Accounting Review, 40(4), 297-313. https://doi.org/10.1016/j.bar.2008.06.001

Vancouver

Striukova L, Unerman J, Guthrie J. Corporate reporting of intellectual capital: Evidence from UK companies. British Accounting Review. 2008 Dec;40(4):297-313. doi: 10.1016/j.bar.2008.06.001

Author

Striukova, Ludmila ; Unerman, J. ; Guthrie, James. / Corporate reporting of intellectual capital : Evidence from UK companies. In: British Accounting Review. 2008 ; Vol. 40, No. 4. pp. 297-313.

Bibtex

@article{3ca869d43eb44f8e8d36d2c50713d6e4,
title = "Corporate reporting of intellectual capital: Evidence from UK companies",
abstract = "This paper reports the results of an empirical investigation into the intellectual capital reporting practices of UK companies in four distinct sectors. It differs from prior intellectual capital reporting studies in that it analyses a wide range of corporate reports for their intellectual capital content. It finds major differences between the elements of intellectual capital reported in each sector studied. The study also finds that a range of different types of corporate reports were used for communicating intellectual capital information, and that the annual reports were not a good proxy for the proportion of disclosures across all corporate reports analysed in this study. {\textcopyright} 2008 Elsevier Ltd. All rights reserved.",
keywords = "Corporate reporting, Intellectual capital disclosures, Intellectual capital reporting, Sector effect, Size effect",
author = "Ludmila Striukova and J. Unerman and James Guthrie",
year = "2008",
month = dec,
doi = "10.1016/j.bar.2008.06.001",
language = "English",
volume = "40",
pages = "297--313",
journal = "British Accounting Review",
issn = "0890-8389",
publisher = "Academic Press Inc.",
number = "4",

}

RIS

TY - JOUR

T1 - Corporate reporting of intellectual capital

T2 - Evidence from UK companies

AU - Striukova, Ludmila

AU - Unerman, J.

AU - Guthrie, James

PY - 2008/12

Y1 - 2008/12

N2 - This paper reports the results of an empirical investigation into the intellectual capital reporting practices of UK companies in four distinct sectors. It differs from prior intellectual capital reporting studies in that it analyses a wide range of corporate reports for their intellectual capital content. It finds major differences between the elements of intellectual capital reported in each sector studied. The study also finds that a range of different types of corporate reports were used for communicating intellectual capital information, and that the annual reports were not a good proxy for the proportion of disclosures across all corporate reports analysed in this study. © 2008 Elsevier Ltd. All rights reserved.

AB - This paper reports the results of an empirical investigation into the intellectual capital reporting practices of UK companies in four distinct sectors. It differs from prior intellectual capital reporting studies in that it analyses a wide range of corporate reports for their intellectual capital content. It finds major differences between the elements of intellectual capital reported in each sector studied. The study also finds that a range of different types of corporate reports were used for communicating intellectual capital information, and that the annual reports were not a good proxy for the proportion of disclosures across all corporate reports analysed in this study. © 2008 Elsevier Ltd. All rights reserved.

KW - Corporate reporting

KW - Intellectual capital disclosures

KW - Intellectual capital reporting

KW - Sector effect

KW - Size effect

U2 - 10.1016/j.bar.2008.06.001

DO - 10.1016/j.bar.2008.06.001

M3 - Journal article

VL - 40

SP - 297

EP - 313

JO - British Accounting Review

JF - British Accounting Review

SN - 0890-8389

IS - 4

ER -