Reporting intellectual capital in Spain
Corporate Communications: An International Journal
ISSN: 1356-3289
Article publication date: 9 May 2008
Abstract
Purpose
The purpose of this paper is to contribute to the growing literature field of intellectual capital (IC) by analysing corporate IC disclosures by leading Spanish firms over a three‐year period from 2000 to 2002.
Design/methodology/approach
Content analysis methodology was applied to the annual reports of 12 Spanish companies over a three‐year period.
Findings
A statistically significant increase was found in the volume of IC disclosures over a three‐year period. There is a greater volume of communication in the area of external (customer/relational) capital than in either internal or employee capital. This corresponds with the results of other country‐based studies. However, IC reporting remains at a relatively limited level, and disclosures are dominated by customer relational items.
Originality/value
This paper makes an original contribution to the growing body of empirical studies on IC reporting and describes the development of IC reporting in Spain.
Keywords
Citation
Oliveras, E., Gowthorpe, C., Kasperskaya, Y. and Perramon, J. (2008), "Reporting intellectual capital in Spain", Corporate Communications: An International Journal, Vol. 13 No. 2, pp. 168-181. https://doi.org/10.1108/13563280810869596
Publisher
:Emerald Group Publishing Limited
Copyright © 2008, Emerald Group Publishing Limited