The reporting of intellectual capital in annual reports: Evidence from the Australian software and information technology companies

Joshi, M, Sigh Ubha, D and Sidhu, J 2010, 'The reporting of intellectual capital in annual reports: Evidence from the Australian software and information technology companies', Journal of Knowledge Management Practice, vol. 11, no. 3, pp. ---.


Document type: Journal Article
Collection: Journal Articles

Title The reporting of intellectual capital in annual reports: Evidence from the Australian software and information technology companies
Author(s) Joshi, M
Sigh Ubha, D
Sidhu, J
Year 2010
Journal name Journal of Knowledge Management Practice
Volume number 11
Issue number 3
Start page -
End page -
Total pages 1
Publisher The Leadership Alliance Inc.
Abstract This study examines the annual reports of the top 20 software and information technology companies listed on the Australian Stock Exchange, using the content analysis method. The findings of this study indicate that the levels of Intellectual capital disclosures are found to be low and are reported in qualitative form rather than quantitative form. The results of the study highlight that software and information technology companies in Australia do not attach importance to disclosing voluntary intellectual capital information. This study emphasises the need for an established and generally accepted framework for the reporting of intellectual capital to enable measurability and presentation of intellectual capital information in the annual reports.
Subject Financial Accounting
Keyword(s) Intellectual capital
Knowledge Capital
Software Companies
ISSN 1705-9232
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Created: Wed, 22 Dec 2010, 10:15:00 EST by Catalyst Administrator
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