Reporting Intellectual Capital in Annual Reports: Evidence from Ireland

By Niamh M. Brennan. 2001

544 citations recorded by the source corpus.

Examines the extent to which 11 knowledge‐based Irish listed companies are 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.

Subfields: Clinical Psychology, Electronic, Optical and Magnetic Materials, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4b12f4b447cde010db8654c2e72342062f40f204

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Clinical Psychology

In Electronic, Optical and Magnetic Materials

In Strategy and Management

Citations in the corpus

Reporting intangible assets: Voluntary disclosure practices of top emerging market companies (2011, background): “Based on that premise, previous studies have argued that increased disclosure of IA could reduce the gap between market and book value of the corporation (Brennan, 2001; Sveiby, 1997).”
An Empirical Investigation of Annual Reporting Trends of Intellectual Capital in Sri Lanka (2005, unknown): “Brennan (2001) carried out a similar study in Ireland with technology and people-oriented firms.”
Social reporting by Islamic banks: does social justice matter? (2013, background): “These studies analyse the quality of the disclosure of the information in annual reports and the acknowledgement of certain words and themes within the textual material (Brennan 2001; Beatty et al., 2004).”
Intellectual capital reporting between a developing and developed nation (2007, background): “…published research has used annual reports as source documents to ascertain the status of the IC of firms, both within countries (Abeysekera and Guthrie 2005; Brennan, 2001; Bozzolan, Favotto, and Ricceri, 2003; Guthrie and Petty, 2000) and between countries (Vandemaele, Vergauwen and Smits, 2005).”
Firm characteristics and intellectual capital disclosure by Australian companies (2011, methodology): “Earlier research concentrated on informing, describing and making IC visible ( Brennan, 2001”
Intellectual capital measurement: a critical approach (2009, background): “But currently, the IC paradigm suffers from a lack of proliferation as evidenced by the relatively few organisations that measure and disclose their IC ( Brennan, 2001”
Human Capital Reporting in a Developing Nation (2004, background): “To this end, firms reporting in Australia (Guthrie and Petty, 2000; Guthrie et al., 1999), Canada (Bontis, 2003), Ireland (Brennan, 2001) and Sweden (Olsson, 2001) will be examined, and a more general study by Subbarao and Zeghal (1997) will be presented.”
Intellectual Capital Reporting by the New Zealand Local Government Sector (2008, methodology): “1 The preliminary ICD index The literature provides a number of examples where intellectual capital disclosure was measured through content analysis of the annual reports of corporate organisations (Bozzolan et al., 2003; Brennan, 2001; Guthrie & Petty, 2000; Petty & Guthrie, 2000; Williams, 2001).”
The effect of audit committee characteristics on intellectual capital disclosure (2012, unknown): “2 IC is defined by CIMA (2001, p. 2) as “the possession of knowledge and experience, professional knowledge and skill, good relationships, and technological capacities, which when applied will give organisations competitive advantage.””
Intellectual Capital Disclosure Trends: Singapore and Sri Lanka (2008, unknown): “As demonstrated in previous studies, Guthrie and Petty in Australia, Brennan in Ireland (Brennan, 2001), Olsson in Sweden (2001), and Subbarao and Zhegal in their study of several nations of human capital (Subbarao & Zeghal, 1997), have shown that the difference in fundamental assumptions and…”