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The purpose of this paper is to examine a number of key issues relating to intellectual capital disclosure by addressing some of the strengths, weaknesses and gaps of the extant…
Abstract
Purpose
The purpose of this paper is to examine a number of key issues relating to intellectual capital disclosure by addressing some of the strengths, weaknesses and gaps of the extant research.
Design/methodology/approach
The paper begins by examining the definitions of intellectual capital and intellectual capital disclosure (ICD) currently in use. Methodological issues are examined in relation to the use of source documents, coding frameworks, and research methods. Both positivist and critical theoretical perspectives used to provide the theoretical underpinning of ICD analysis are reviewed.
Findings
The paper concludes by arguing for the importance of addressing these issues in order to improve the credibility of ICD, and offers suggestions for doing so.
Practical implications
Numerous suggestions are provided for improving the credibility of future work on IC disclosure
Originality/value
This paper critically examines issues related to improving the credibility of ICD in future research.
Details
Keywords
Multinational companies often wrestle with the question of how to transfer technologies to less developed countries. Any appraisal system should include an examination of internal…
Abstract
Multinational companies often wrestle with the question of how to transfer technologies to less developed countries. Any appraisal system should include an examination of internal factors, competitor analysis, and recipient country evaluation.