Download or read book Intellectual Capital Disclosure in Corporate Annual Reports written by Branislav Bernadic and published by . This book was released on 2016-03-08 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Intellectual Capital in Organizations written by Patricia Ordoñez de Pablos and published by Routledge. This book was released on 2014-12-05 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a global competitive economic environment, resources that are scarce or irreplicable are a source of sustained competitive advantage for companies and organizations. Knowledge-based resources are a major and increasing driver of long term competitive advantage. Most accounting standards however do not allow for knowledge-based resource calculations, including the most important of these, intellectual capital. Intellectual capital is the collective knowledge, documented and otherwise, of individuals in an organization. In the absence of accounting standards to numerically evaluate intellectual capital, some institutions have devised their own reports and statements. But why should companies, universities, and research centers measure these resources? How are intellectual capital statements built? How does one set targets, and what indicators should they include? This book reviews the development of the field of intellectual capital reporting, including core concepts, latest developments, the main components of intellectual capital, how a statement is built, and key indicators of each component. It further analyzes experiences from a variety of pioneering companies and institutions around the globe in measuring intellectual capital, including case studies from educational and research institutions, and provides crucial transnational comparisons. Authors Ordóñez de Pablos and Edvinsson examine the challenges and next steps for the harmonization of intellectual capital reports, consider the creation of a special international agency for intellectual capital reporting standards, and evaluate the weaknesses of current standards and how they might be overcome.

Download or read book Disclosure of Intellectual Capital in Annual Reports written by Madan Lal Bhasin and published by . This book was released on 2015 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: Knowledge, innovation, information technology, and people are the key contributories in the future of any organization, and IC is the key driver of market value in the "knowledge" economy. Voluntary disclosure of IC information in the annual reports is done by a few leading corporations. The omission of IC information, therefore, may adversely influence the quality of decisions made by shareholders, or lead to material misstatements.This study attempts to provide an insight into the "narrative"style of IC disclosures done by the Indian corporations. In order to survey the recent IC disclosure scenario, we conducted a study of 16 Indian IT corporations in which the 'content analysis' was done on their 2007 to 2009 annual reports. The results of this study confirmed that IC disclosure by these IT corporations is almost negligible and its disclosure had not received any preference from the mentors of these corporations. IC reports may initially be used for 'internal' management purposes; but an 'external' stakeholder-focus of IC report should be the ultimate goal.

Download or read book Exploring Corporate Disclosure and Reporting of Intellectual Capital written by Rosa Lombardi and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This e-book explores corporate disclosure of intellectual capital (IC) in light of emerging changes in technology and communication. Arguably, the annual report has long outlived itself as the best source of corporate disclosure because it contains backward looking information and is only a one-way means of presenting information rather than engaging with information users. Similarly, the stand-alone IC report is now rarely used to disclose IC information. In fact, the words "reporting" and "disclosure" are often used synonymously when they have different meanings. Disclosure is: "the revelation of information that was previously secret or unknown", while reporting is a "detailed periodic account of a company's activities, financial condition, and prospects that is made available to shareholders and investors" (Dumay, 2016, p. 178). Thus, investors and stakeholders value IC disclosures, not reports. Therefore, this e-book encourages emerging innovations for voluntary IC disclosure, to open up new possibilities for presenting previously secret or unknown IC information about today's dynamic and intangible based organizations.

Download or read book Reporting Intellectual Capital in Annual Reports written by Niamh M. Brennan and published by . This book was released on 2013 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the extent to which a sample of 11 knowledge-based Irish listed companies is adopting methodologies for reporting of intellectual capital in their annual reports. Their market and book values were compared and a content analysis of the annual reports of the 11 listed companies was conducted. With the exception of two of the 11 listed companies, significant differences in market and book values were found suggesting that knowledge-based Irish listed companies have a substantial level of non-physical, intangible, intellectual capital assets. The level of disclosure of intellectual capital attributes by the 11 listed companies studied was low.

Download or read book Disclosure of Intellectual Capital in Annual Reports written by Madan Lal Bhasin and published by . This book was released on 2015 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: At present, disclosure of IC information across the globe is done by very few leading companies, purely on a "voluntary" basis. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements.This study attempts to provide an insight into the style of IC disclosures done by the top IT-sector corporations from India and Australia. In order to survey the recent IC disclosure practices, we conducted a comparative study of 16 Indian and 20 Australian companies in which the "content analysis" was performed on their annual reports. The results of this study confirmed that IC disclosure by the companies from these countries are found to be low, mostly reported in a narrative form, and IC disclosure had not received any preference from the mentors of these corporations. Knowledge, innovation, information technology, and people are key contributories in the future of any organization and IC is the key driver of market value in the knowledge economy. A major recommendation for corporations is to develop strategic and tactical initiatives that provide for "voluntary" disclosing of IC. These initiatives may initially be used for internal management purposes, but an external stakeholder-focus IC report should be the ultimate long-run goal.

Download or read book Intellectual Capital written by Johan Roos and published by NYU Press. This book was released on 1998-03 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning appropriately with an executive summary, this guide to the new business world introduces an intellectual capital approach. The Scandinavian editors define IC "as a language for thinking, talking and doing something about the drivers of companies' future earnings." Such a new language entails new measures (the IC-index approach), ways to connect to shareholder value, and ultimately, a new meaning of management. Annotation copyrighted by Book News, Inc., Portland, OR

Download or read book Research Handbook on Intellectual Capital and Business written by Dumay, John and published by Edward Elgar Publishing. This book was released on 2021-12-07 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essential Research Handbook examines the state-of-the-art methodologies being applied to the expanding field of intellectual capital (IC) research. It offers an overview of the contemporary issues and methods in the field, providing insight and inspiration for emerging and established academics in their own research.

Download or read book Intellectual Capital Disclosure Emphasis written by Hazianti Abdul Halim and published by . This book was released on 2014 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 great discretion when reporting. This paper adds to research in this topical area. This study aims to examine the presentation of annual reports with respect to intellectual capital disclosure particularly when firms are driven by capital-raising motive. We focus on the top 100 Malaysian firms in 2010. Data from annual reports is hand-collected to determine the intellectual capital disclosure practice. The findings, which support signalling theory, provide evidence that capital-raisers report more intellectual capital compared to their non-capital-raiser counterparts. These capital-raiser firms emphasise intellectual capital information by positioning information in the headline, in special character and fonts and through repetition. This is consistent with the motivation to provide intellectual capital information that investors will not only recognise but that they will also retain and recall when making investment decisions.

Download or read book Intellectual Capital Disclosures in the Annual Reports written by Madan Lal Bhasin and published by . This book was released on 2015 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: The omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. This study attempts to provide an insight into the style of IC disclosures done by the IT-sector corporations from India and Australia. We conducted a comparative study of 16 Indian and 20 Australian companies in which the "content analysis" was performed on their annual reports. The results of this study confirmed that IC disclosure by the companies from these countries are found to be low, mostly reported in a narrative form, and IC disclosure had not received any preference from the mentors of these corporations. A major recommendation for corporations is to develop strategic and tactical initiative that provide for "voluntary" disclosing of IC. These initiatives may initially be used for internal management purposes, but an external stakeholder-focus IC report should be the ultimate long-run goal.

Download or read book Managing Intellectual Capital in Practice written by Göran Roos and published by Routledge. This book was released on 2007-06-07 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the essential guide for managers wishing to implement the benefits of Intellectual Capital thinking in their companies or divisions. It serves as an easily accessible introduction to the subject area for the novice, giving the gist of what it is about and how it has developed, but above all it gives hands-on instructions on how to incorporate intellectual capital thinking in everyday business and how to use the tools provided for the management and measurement of intangible resources. Throughout the main part of the book, three different cases in separate boxes run in parallel with the body text. These are introduced in chapter 2 and illustrate how the tools are to be used, depending on what type of company wishes to implement these ideas. The three case companies are characterised as a manufacturing company, an R&D organisation and a network company. Smaller case stories about well-known global companies are also interspersed throughout the book.

Download or read book Report for Intellectual Capital and Performance written by Nawraa Hassan and published by . This book was released on 2019 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt: I will summarize a lot of articles and news about intellectual capital as a part of learning how to build the literature you will found the articles and web links in the reference part of this summarized report:There's two ways the prior literature on intellectual capital disclosure practices in two major ways. First, provides a longitudinal examination of intellectual capital disclosure practices in the annual reports listed companies. Second, investigates the relationship between intellectual capital performance and the extent of intellectual capital disclosure. Empirical findings did not indicate a systematic relationship between intellectual capital performance and the quantity of disclosure during the survey period.

Download or read book Intellectual Capital Disclosure and Performance of Consumer Goods Firms written by Rehanet Isa and published by Cambridge Scholars Publishing. This book was released on 2024-01-11 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business executives and managers are increasingly working in a highly competitive environment, where identifying the main drivers of performance is vital for the survival of firms. Intellectual capital is a crucial matter for firms worldwide, and the disclosure of intellectual capital has been identified as one of the major drivers of performance. This book examines the impact of intellectual capital disclosure on the performance of listed firms which adopt the balanced scorecard approach. The book is a product of research that offers innovative analysis and proves that managers of firms can use the disclosure of intellectual capital to boost performance. It reveals how using the balanced scorecard as a measurement tool for intellectual capital disclosure can drive the performance of firms. Students in postgraduate programmes and academics, as well as business executives and managers, will find this book to be an essential guide to maximizing intellectual capital disclosure to boost performance.

Download or read book Reporting Intellectual Capital in Spain written by Ester Oliveras and published by . This book was released on 2006 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study reports on the analysis of annual reports from 14-listed companies in Spain over a five-year period, from 1998 to 2002. Companies in the sample are selected on the basis of their knowledge-based assets and incentives to report on Intellectual Capital. The empirical analysis is twofold: 1) Firstly, we analyze the value of intellectual capital using a value-based approach, through the difference between market and book value over the period considered. Results show that there is a general decrease in the 'hidden value' of these companies, probably due to the general trend in stock markets. 2) Secondly, we carry out a content-based analysis of the complete annual reports of the companies over the five year period. Preliminary findings seem to suggest that although the level of disclosure has increased over time, this is mainly in the form of narrative. Overall, the level of disclosure of intellectual capital remains low.

Download or read book Intellectual Capital Reporting Approaches to Data Collection and Content Method written by Richard Petty and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increasingly, researchers in the field of Intellectual capital (IC) need to be able to justify the specific research methods they use in the collection of the empirical data that they examine to support opinions regarding the merit of different approaches to managing and reporting Intellectual Capital. Of the various methods available to researchers seeking to understand Intellectual Capital Reporting (ICR), content analysis has proven a popular choice. The aim of this paper is to review the use of content analysis in understanding ICR and to offer some observations on the practical utility of the method. We further examine several research method issues relating to the use of content analysis that have been discussed in the Social Environmental Accounting (SAE) literature, but not as yet in the Intellectual Capital literature, which we believe are relevant to investigations underway in the field of Intellectual Capital Reporting. This paper reports on several developmental issues that we have confronted when using content analysis to examine the voluntary disclosure of Intellectual Capital items by various organisations in their annual reports. The paper also suggests two theoretical foundations for further investigation into the voluntary disclosure of Intellectual Capital by organisations and suggests why content analysis is well matched to both theories as a tool with which to collect the data to test likely research propositions.

Download or read book Knowledge Management and Knowledge Sharing written by ATD Research and published by . This book was released on 2020-06-29 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Status and Determinants of Intellectual Capital Disclosure in the Annual Reports of Listed Companies in New Zealand and Australia written by Wei Keong Chin and published by . This book was released on 2004 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: