Intellectual Capital Reporting Practices of the Top Australian Firms

Ahmad Sujan, Indra Abeysekera

Research output: Contribution to journalArticle

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Abstract

Using content analysis of annual reports of the top 20 firms (by market capitalisation) listed on the Australian stock exchange in 2004, this paper describes the state of intellectual capital reporting practices in Australia. The paper also compares the results with a previous Australian study by Guthrie and Petty (2000) and reconfirms that reporting of intellectual capital is yet to be done within a consistent framework. Although most of the reporting was done through qualitative, rather than quantitative, statements, an encouraging shift towards quantitative reporting is evident.

Original languageEnglish
Pages (from-to)71-83
Number of pages13
JournalAustralian Accounting Review
Volume17
Issue number42
DOIs
Publication statusPublished - Jul 2007
Externally publishedYes

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