Intellectual Capital Disclosure in Canadian Corporations
- 1 January 2003
- journal article
- Published by Emerald in Journal of Human Resource Costing & Accounting
- Vol. 7 (1), 9-20
- https://doi.org/10.1108/eb029076
Abstract
There has been increased attention and focus on the importance of intellectual capital disclosure. Several Scandinavian companies have ventured forward by publishing intellectual capital statements. However, despite the global appeal and changing beliefs surrounding the value of intellectual capital, it continues to be excluded from Canadian corporate annual reports. This paper outlines a study in which content analysis was conducted on the annual reports of 10,000 Canadian corporations. A list of intellectual capital related terms was searched within the annual reports yielding a significantly small number of instances in which intellectual capital disclosure took place. A major recommendation for corporations who are concerned with their relationship with the capital markets is to develop strategic and tactical initiatives that provide for voluntary disclosure of intellectual capital. These initiatives may initially be used for internal management purposes only, however, an external stakeholder‐focus report will more than likely should be the ultimate goal.Keywords
This publication has 16 references indexed in Scilit:
- Managing An Organizational Learning System By Aligning Stocks and FlowsJournal of Management Studies, 2002
- Thought leadership on intellectual capitalJournal of Intellectual Capital, 2001
- Assessing knowledge assets: a review of the models used to measure intellectual capitalInternational Journal of Management Reviews, 2001
- CKO wanted — evangelical skills necessary: a review of the Chief Knowledge Officer positionKnowledge and Process Management, 2001
- Intellectual capital and business performance in Malaysian industriesJournal of Intellectual Capital, 2000
- The knowledge toolbox:European Management Journal, 1999
- Managing organisational knowledge by diagnosing intellectual capital: framing and advancing the state of the fieldInternational Journal of Technology Management, 1999
- Accounting Standard-Setting Organizations and Earnings Relevance: Longitudinal Evidence from NYSE Common Stocks, 1927-93Journal of Accounting Research, 1999
- Have Financial Statements Lost Their Relevance?Journal of Accounting Research, 1999
- Intellectual capital: an exploratory study that develops measures and modelsManagement Decision, 1998