The influence of integrated reporting and internationalisation on intellectual capital disclosures
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Title
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The influence of integrated reporting and internationalisation on intellectual capital disclosures
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Description
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PURPOSE : The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more intellectual capital (IC) disclosure.
DESIGN/METHODOLOGY/APPROACH : The paper compares the content of IC disclosures of matched samples of companies.
FINDINGS : The findings show that companies preparing an integrated report disclose more IC information, and that companies exposed to international capital market pressures through cross-listing do not disclose more IC information.
RESEARCH LIMITATIONS/IMPLICATIONS : The findings imply that integrated reporting (IR) is likely to increase IC disclosures and also that future IC disclosure research may have to take into account whether companies prepare an integrated report.
PRACTICAL IMPLICATIONS : The results will be of interest to the proponents of IC and of IR, including the developers of the IR framework, regulators and companies considering IR.
ORIGINALITY/VALUE : This is one of the first studies to assess the influence of preparing an integrated report on the level of IC disclosure.
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https://www.emerald.com/insight/publication/issn/1469-1930
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hj2019
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Accounting
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Creator
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Terblanche, Wendy
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De Villiers, Charl Johannes
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Date
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2019-07-11T10:53:32Z
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2019-07-11T10:53:32Z
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2019
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Type
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Postprint Article
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Format
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application/pdf
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Identifier
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Wendy Terblanche and Charl De Villiers (2019) "The influence of integrated reporting and internationalisation on intellectual capital disclosures", Journal of Intellectual Capital, Vol. 20 No. 1, pp. 40-59.
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1469-1930
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10.1108/JIC-03-2018-0059
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http://hdl.handle.net/2263/70680
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Language
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en
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Rights
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© 2018, Emerald Publishing Limited