IRIS - Institutional Research Information System
IRIS è il sistema di gestione integrata dei dati della ricerca adottato dalla Luiss Guido Carli. Il Catalogo dei prodotti della ricerca della Luiss raccoglie e rende disponibile, dove possibile nel rispetto del diritto d'autore, la produzione scientifica dei docenti e ricercatori dell'Ateneo. Il Catalogo alimenta inoltre i siti docenti del MIUR.
EnglishPurpose – To explore the hypothesis that differences in intellectual capital disclosure (ICD) practices can be explained, if in part, by industrial sector (traditional; knowledge intensive) and nationality of origin (Italy; UK). Design/methodology/approach – Content analysis of the annual reports of two reasonably matched samples of both high-technology and traditional non-financial firms in Italy and the UK. Univariate and multivariate analyses are then used to test the hypothesis proposed. Findings – Size and industrial sector are found to be predictors of levels of ICD; the hypothesis relating nationality of origin to ICD is not supported. Research limitations/implications – The main limitation relates to sample size due to the onerous nature of this form of research. Further research following this matched-sample methodology should attempt to maximise sample sizes allowing for the incorporation of more specific nationally of origin factors. Practical implications – Owing to the increasing importance of intangibles and intellectual capital, how these are reported is of interest to a large range of stakeholders. There is, as yet, no universally accepted form, or indeed regulation, of ICD. Originality/value – The matched-sample methodology on international ICD comparison expands on extant approaches.
| Titolo: | Intellectual Capital Disclosure (ICD) across Europe: A comparison between Italy, Ireland and the UK |
| Autori: | |
| Data di pubblicazione: | 2006 |
| Rivista: | |
| Abstract: | Purpose – To explore the hypothesis that differences in intellectual capital disclosure (ICD) practices can be explained, if in part, by industrial sector (traditional; knowledge intensive) and nationality of origin (Italy; UK). Design/methodology/approach – Content analysis of the annual reports of two reasonably matched samples of both high-technology and traditional non-financial firms in Italy and the UK. Univariate and multivariate analyses are then used to test the hypothesis proposed. Findings – Size and industrial sector are found to be predictors of levels of ICD; the hypothesis relating nationality of origin to ICD is not supported. Research limitations/implications – The main limitation relates to sample size due to the onerous nature of this form of research. Further research following this matched-sample methodology should attempt to maximise sample sizes allowing for the incorporation of more specific nationally of origin factors. Practical implications – Owing to the increasing importance of intangibles and intellectual capital, how these are reported is of interest to a large range of stakeholders. There is, as yet, no universally accepted form, or indeed regulation, of ICD. Originality/value – The matched-sample methodology on international ICD comparison expands on extant approaches. |
| Handle: | http://hdl.handle.net/11385/130794 |
| Appare nelle tipologie: | 01.1 - Articolo su rivista (Article) |
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