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Intellectual Capital Disclosure through Annual Reports: A Study of the Swedish Retail Industry

Olsson, Birgitta LU (2004) In Journal of Human Resource Costing & Accounting 8(2). p.57-72
Abstract
This article is based on a content analysis of intellectual capital (IC) in annual reports from 1998 to 2002. The aim of the study was to compare the content of voluntary information on IC in the corporate annual reports covering a period of 4 years. The results from the study, based on 15 Swedish companies in the retail sector, show that for the year 2002 the information on human capital in the annual reports was, on average, 8.4% of the total text mass, with 14.9% pertaining to external capital, 21.2% to process capital and 7.4% about innovation capital. Further, the amount of IC information in 2002 increased when compared with the amount of information in 1998. The findings indicate that companies dealing with daily goods provide more... (More)
This article is based on a content analysis of intellectual capital (IC) in annual reports from 1998 to 2002. The aim of the study was to compare the content of voluntary information on IC in the corporate annual reports covering a period of 4 years. The results from the study, based on 15 Swedish companies in the retail sector, show that for the year 2002 the information on human capital in the annual reports was, on average, 8.4% of the total text mass, with 14.9% pertaining to external capital, 21.2% to process capital and 7.4% about innovation capital. Further, the amount of IC information in 2002 increased when compared with the amount of information in 1998. The findings indicate that companies dealing with daily goods provide more information about IC in their annual reports than fashion companies. (Less)
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author
publishing date
type
Contribution to journal
publication status
published
subject
keywords
intellectual capital, hr accounting, personnel economics, retail industry, human resources, disclosure, annual reports
in
Journal of Human Resource Costing & Accounting
volume
8
issue
2
pages
57 - 72
publisher
Emerald Group Publishing Limited
ISSN
1401-338X
language
English
LU publication?
no
id
a8cfdd77-429a-4825-9d6e-d4e5f8561828 (old id 2339601)
date added to LUP
2012-02-10 09:45:29
date last changed
2016-06-29 09:02:07
@article{a8cfdd77-429a-4825-9d6e-d4e5f8561828,
  abstract     = {This article is based on a content analysis of intellectual capital (IC) in annual reports from 1998 to 2002. The aim of the study was to compare the content of voluntary information on IC in the corporate annual reports covering a period of 4 years. The results from the study, based on 15 Swedish companies in the retail sector, show that for the year 2002 the information on human capital in the annual reports was, on average, 8.4% of the total text mass, with 14.9% pertaining to external capital, 21.2% to process capital and 7.4% about innovation capital. Further, the amount of IC information in 2002 increased when compared with the amount of information in 1998. The findings indicate that companies dealing with daily goods provide more information about IC in their annual reports than fashion companies.},
  author       = {Olsson, Birgitta},
  issn         = {1401-338X},
  keyword      = {intellectual capital,hr accounting,personnel economics,retail industry,human resources,disclosure,annual reports},
  language     = {eng},
  number       = {2},
  pages        = {57--72},
  publisher    = {Emerald Group Publishing Limited},
  series       = {Journal of Human Resource Costing & Accounting},
  title        = {Intellectual Capital Disclosure through Annual Reports: A Study of the Swedish Retail Industry},
  volume       = {8},
  year         = {2004},
}