2009
DOI: 10.1108/14691930910952678
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Intellectual capital disclosure from sell‐side analyst perspective

Abstract: Purpose -Research on the use/disclosure of intellectual capital (IC) information by sell-side analysts, using content analysis of their reports, is growing. The objectives of this paper are to establish the importance of this perspective in understanding the role of IC in communicating firm value, to introduce possible theoretical frameworks to interpret the findings of such studies, and to propose methodological developments. Methodology/approach -The paper argues for the need to look at IC from the perspecti… Show more

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Cited by 45 publications
(43 citation statements)
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“…Moreover, previous interview-based case studies that investigated how organisations measured, managed and reported intangibles tend to focus either on internal managers' perspectives (e.g., Beattie and Thomson, 2010;Johanson et al, 2001) or market actors' perspectives (e.g., Abhayawansa, and Abeysekera, 2009;Abhayawansa and Guthrie, 2012;Campbell and Slack, 2008;Henningsson, 2009;Holland, 2006;and Holland et al, 2012), and evidence on the capital market actors' perspectives on intangibles is embryonic. Holland's (2006) study provides evidence of the importance of intangible information to capital market actors.…”
Section: Theory and Literature Reviewmentioning
confidence: 99%
See 1 more Smart Citation
“…Moreover, previous interview-based case studies that investigated how organisations measured, managed and reported intangibles tend to focus either on internal managers' perspectives (e.g., Beattie and Thomson, 2010;Johanson et al, 2001) or market actors' perspectives (e.g., Abhayawansa, and Abeysekera, 2009;Abhayawansa and Guthrie, 2012;Campbell and Slack, 2008;Henningsson, 2009;Holland, 2006;and Holland et al, 2012), and evidence on the capital market actors' perspectives on intangibles is embryonic. Holland's (2006) study provides evidence of the importance of intangible information to capital market actors.…”
Section: Theory and Literature Reviewmentioning
confidence: 99%
“…They observe that the narrative parts of annual reports that normally contain information about banks' intangibles tend to be relatively unimportant to analysts. Abhayawansa and Abeysekera (2009) investigate IC disclosure by sell-side analysts.…”
Section: Theory and Literature Reviewmentioning
confidence: 99%
“…Krippendorff (2004) explained that information tends to be repeated in the text when deemed important to senders and receivers. Hence, failure to count and record repeatedly iterated information would prevent an analysis of the importance of particular information categories to the communication process (Beattie & Thomson 2007;Abhayawansa & Abeysekera 2009). A specific coding scheme was developed during the pilot test over 10 annual reports to establish reliability.…”
Section: Content Analysis Protocol Of Measuring Hcdmentioning
confidence: 99%
“…Specifically, on the link between strategy, IC and disclosure Striukova et al (2008) remarked: "intellectual resources are increasingly important factors in the successful achievement of organisational objectives and for stakeholders to more fully understand an organisation it is vital that the corporate reports adequately reflect its intellectual resources" (page 297). More broadly, market based research examining IC disclosure has shown its relevance to, and use by, capital market users, such as sell-side analysts (Abhayawansa and Abeysekera, 2009;Holland and Johanson, 2003), and as part of the investment decision making process (Bukh et al, 2005;Gelb, 2002;Galbraith and Merrill, 2001). …”
Section: Introductionmentioning
confidence: 99%
“…In terms of corporate reporting, Abhayawansa and Abeysekera, (2009) found that sell-side analysts and fund managers are requesting more information about firms' IC (and see Holland and Johanson, 2003). This market based demand reflects the importance of IC in value creation compared to the financial and physical resources that traditional financial reporting is more focussed on in terms of statutory disclosure.…”
mentioning
confidence: 99%