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| Author: | Striukova, L. Unerman, J. Guthrie, J. |
| Title: | Corporate reporting of intellectual capital: Evidence from UK companies |
| Journal: | British Accounting Review
2008 : DEC, VOL. 40:4, p. 297-313 |
| Index terms: | accounting intellectual capital reporting companies United Kingdom |
| Language: | eng |
| Abstract: | This study presents the results of an empirical investigation into the intellectual capital (henceforth as: int-cap.) reporting practices of U.K. companies in four distinct sectors. Analysed is a wide range of corporate reports for their int-cap. content. Major differences are found btw. the elements of int-cap. reported in each sector. In addition, it is also found that a range of different types of corporate reports were used for communicating int-cap. information. |
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