An updated review of literature on intellectual capital reporting

Indra Abeysekera, James Guthrie

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)

Abstract

This paper updates previous reviews of intellectual capital reporting by focusing on several important associated issues. It examines various definitions of intellectual capital and intellectual capital reporting, via intellectual capital statements, ratios, and through theoretical frameworks. One important finding of the review was that published research had identified that most intellectual capital reporting has been carried out in developed economies. The paper identifies a number of research areas that appear to be under represented in the literature.


Original languageEnglish
Publication statusPublished - 2002
Externally publishedYes
EventAustralian and New Zealand Academy of Management Conference -
Duration: 1 Jan 2011 → …

Conference

ConferenceAustralian and New Zealand Academy of Management Conference
Abbreviated titleANZAM
Period1/01/11 → …

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    Abeysekera, I., & Guthrie, J. (2002). An updated review of literature on intellectual capital reporting. Paper presented at Australian and New Zealand Academy of Management Conference, .