Analysis of intellectual capital disclosure - an illustrative example

Norhayati Mat Husin, Keith Hooper, Karin Olesen

Research output: Contribution to journalArticle

21 Citations (Scopus)

Abstract

Purpose - 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.

Original languageEnglish
Pages (from-to)196-220
Number of pages25
JournalJournal of Intellectual Capital
Volume13
Issue number2
DOIs
Publication statusPublished - 01 Apr 2012

Fingerprint

annual report
narrative
content analysis
Intellectual capital
Disclosure
methodology
Malaysia
recording
Annual reports
Values
Content analysis
Narrative disclosure

All Science Journal Classification (ASJC) codes

  • Education
  • Business, Management and Accounting(all)

Cite this

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Analysis of intellectual capital disclosure - an illustrative example. / Mat Husin, Norhayati; Hooper, Keith; Olesen, Karin.

In: Journal of Intellectual Capital, Vol. 13, No. 2, 01.04.2012, p. 196-220.

Research output: Contribution to journalArticle

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