Intellectual capital disclosure media in Portugal

• Type: Article in International Scientific Journal
• Date: 2011

Authors

Manuel Castelo Branco (Author) FEP; Catarina Delgado (Author) FEP; Cristina Sousa (Author) Other; Manuel Sá (Author) Other

Journal

Title: Corporate Communications

Vol. 16

Pages: 38-52

ISSN: 1356-3289

Publisher: Emerald

Indexing

Scopus - 26 Citations

Scientific classification

FOS: Social sciences > Economics and Business

Other information

Authenticus ID: P-007-WZK

DOI: 10.1108/13563281111100962

Abstract (EN): Purpose: The purpose of this paper is to compare the internet and annual reports as media of intellectual capital disclosure (ICD) and analyse its determinants. Design/methodology/approach: The paper examines ICD on the internet in 2009 and compares the internet and 2008 annual reports as disclosure media using content analysis. Non-parametric statistical methods are used to analyse some factors which influence disclosure. Findings: Portuguese companies attribute greater importance to the internet. The analysis showed that size is significant in explaining ICD only in the case of annual reports. The results also indicated that industrial affiliation is only partially a factor explaining ICD. Research limitations/implications: The sample is small. There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method. Originality/value: The paper adds to the scarce research on ICD by Portuguese companies by providing new empirical data. This paper is one of the first to investigate ICD both in annual reports and on the internet. © Emerald Group Publishing Limited.

Language: English

Type (Professor's evaluation): Scientific