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Reporting intellectual capital in annual reports : evidence from Ireland

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  • Niamh Brennan

Abstract

This paper examines the extent to which a sample of 11 knowledge-based Irish listed companies is adopting methodologies for reporting of intellectual capital in their annual reports. Their market and book values were compared and a content analysis of the annual reports of the 11 listed companies was conducted. With the exception of two of the 11 listed companies, significant differences in market and book values were found suggesting that knowledge-based Irish listed companies have a substantial level of non-physical, intangible, intellectual capital assets. The level of disclosure of intellectual capital attributes by the 11 listed companies studied was low.

Suggested Citation

  • Niamh Brennan, 2001. "Reporting intellectual capital in annual reports : evidence from Ireland," Open Access publications 10197/2918, Research Repository, University College Dublin.
    • Handle: RePEc:rru:oapubs:10197/2918
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    File URL: http://hdl.handle.net/10197/2918
    File Function: Open Access version, 2001
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    References listed on IDEAS

    as
    1. Niamh Brennan & Brenda Connell, 2000. "Intellectual capital : current issues and policy implications," Open Access publications 10197/2916, Research Repository, University College Dublin.
    2. Petrash, Gordon, 1996. "Dow's journey to a knowledge value management culture," European Management Journal, Elsevier, vol. 14(4), pages 365-373, August.
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