Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.3/81534

Title

Intellectual capital disclosure: literature review of supply-side and demand-side

Author(s)

Abhayawansa, Subhash

Abstract

A body of literature has emerged on intellectual capital disclosure (ICD) over the past decade. This paper examines the development of ICD literature to provide a summary of our current knowledge, synthesise and compare findings from different studies, and suggest some directions for future research. ICD is viewed here from supply-side being corporate management supplying information and demand-side being the users demanding corporate information, namely sell-side analysts. The paper begins by reviewing the ICD literature and critically examines the common themes in the literature, research methodologies and theoretical perspectives. It then compares and synthesises research findings of ICD literature providing diverse analogies from both positivist and critical angles. The paper concludes by arguing for broadening the research base of supply-side and demand-side ICD research and offers suggestions for doing so. The paper identifies similarities and differences in supplying ICD of different countries in annual reports, IPO prospectus, management presentations to analysts and demanding ICD to produce sell-side analyst reports.

Publication type

Conference paper

Research centre

Swinburne University of Technology. Faculty of Business and Enterprise

Source

Paper presented at the Accounting and Finance Association of Australia and New Zealand Conference (AFAANZ 2007), Gold Coast, Australia 01-03 July 2007

Publication year

2007

FOR Code(s)

0806 Information Systems

Keyword(s)

Demand-side;  Intangibles;  Intellectual capital;  Intellectual capital disclosure;  Sell-side analyst;  Supply-side

Publisher

Accounting and Finance Association of Australia and New Zealand

Publisher URL

http://www.afaanz.org/openconf/afaanz/papers.php

Copyright

Copyright © 2007.

Peer reviewed