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Intellectual Capital Reporting Practices of the Top Australian Firms
Author(s) -
SUJAN AHMAD,
ABEYSEKERA INDRA
Publication year - 2007
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2007.tb00445.x
Subject(s) - intellectual capital , accounting , business , stock exchange , annual report , capital (architecture) , market capitalization , qualitative analysis , finance , qualitative research , stock market , sociology , paleontology , social science , archaeology , horse , biology , history
Using content analysis of annual reports of the top 20 firms (by market capitalisation) listed on the Australian stock exchange in 2004, this paper describes the state of intellectual capital reporting practices in Australia. The paper also compares the results with a previous Australian study by Guthrie and Petty (2000) and reconfirms that reporting of intellectual capital is yet to be done within a consistent framework. Although most of the reporting was done through qualitative, rather than quantitative, statements, an encouraging shift towards quantitative reporting is evident.