Intellectual Capital Disclosure through Annual Reports: A Study of the Swedish Retail Industry
(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)
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/2339601
- author
- Olsson, Birgitta LU
- publishing date
- 2004
- 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
- 2016-04-01 16:10:45
- date last changed
- 2018-11-21 20:39:21
@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}}, keywords = {{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}}, url = {{https://lup.lub.lu.se/search/files/4593366/2340564.pdf}}, volume = {{8}}, year = {{2004}}, }