20070701-uk-reporting-of-intellectual-capital

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20070701-uk-reporting-of-intellectual-capital

This research report explains and analyses the results of an empirical investigation into the intellectual capital reporting (ICR) practices of UK companies from four distinct sectors (information technology/software, pharmaceuticals/biotechnology, retail and real estate/utilities), using content analysis and interviews. It differs from prior ICR studies in two distinct ways. Firstly it examines a wide range of corporate media for their IC content, in contrast to prior studies which have tended to focus on the annual report and/or intellectual capital statement. Secondly, it explores the motivations of those preparing corporate reports in voluntarily reporting IC information.

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title: UK Reporting of intellectual capital

creator: Jeffrey Unerman

creator: James Guthrie

creator: Ludmila Striukova

subject: Financial services and regulation

subject: Equity capital markets

subject: Corporate finance

subject: Employment and human resources

description: This research report explains and analyses the results of an empirical investigation into the intellectual capital reporting (ICR) practices of UK companies from four distinct sectors (information technology/software, pharmaceuticals/biotechnology, retail and real estate/utilities), using content analysis and interviews. It differs from prior ICR studies in two distinct ways. Firstly it examines a wide range of corporate media for their IC content, in contrast to prior studies which have tended to focus on the annual report and/or intellectual capital statement. Secondly, it explores the motivations of those preparing corporate reports in voluntarily reporting IC information.

publisher: ICAEW Centre for Business Performance

contributor: ICAEW Charitable Trust

date: 2007-07-01

type: text

format: pdf

identifier:

source:

language: en

relation:

coverage:

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