Article2013

Intellectual capital reporting: a longitudinal study of New Zealand companies

Tracy‐Anne De Silva · Michelle Stratford · Murray Clark

69 citations0/0 files storedJournal of Intellectual Capital

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Corporate Social Responsibility Reporting

Abstract

Purpose – The purpose of this paper is to examine intellectual capital reporting patterns of New Zealand companies over a longitudinal period, comparing knowledge intensive companies with traditional product-based companies. Design/methodology/approach – Content analysis was used to examine the intellectual capital reporting of five knowledge intensive companies and five traditional product-based companies listed on the New Zealand Stock Exchange during 2004-2010. Findings – The longitudinal study found that although there was an increase in intellectual capital reporting from 2004 to 2010, there was no strong pattern reflecting a marked increase in reporting over the time period. The findings also show that the level of intellectual capital reporting cannot be determined by the type of organisation. Further, the majority of intellectual capital reporting was found to be in discursive form and only a small percentage of reporting conveyed negative news. Research limitations/implications – The results of this study are limited by the small sample size overall and the small number of companies in both the knowledge intensive and the traditional product-based groups. Practical implications – The research suggests areas that could be considered by regulatory bodies and policy makers when developing more informed intellectual capital reporting guidelines. Originality/value – This research provides a basis for further research, debate and action regarding intellectual capital in both academia and practice. Longitudinal intellectual capital reporting research and distinctions between knowledge intensive and traditional product-based companies have seldom been undertaken. Consequently little is known about the changes in intellectual capital reporting over time or the differences in intellectual capital reporting, if any, between type of company.

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References

1984Content Analysis: An Introduction to its Methodology.2008Do Managers Withhold Bad News?1996Some determinants of social and environmental disclosures in New Zealand companies 1999The Boundaries of Financial Reporting and How to Extend Them 1999Exploring the reliability of social and environmental disclosures content analysis 2004Using content analysis as a research method to inquire into intellectual capital reporting 2005An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance 2011The impact of intellectual capital on firms' market value and financial performance

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