IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/09513570110403443.html
   My bibliography  Save this article

Reporting intellectual capital in annual reports: evidence from Ireland

Author

Listed:
  • Niamh Brennan

Abstract

Keywords: Information, Capital, Disclosure

Suggested Citation

  • Niamh Brennan, 2001. "Reporting intellectual capital in annual reports: evidence from Ireland," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 14(4), pages 423-436, October.
  • Handle: RePEc:eme:aaajpp:09513570110403443
    DOI: 10.1108/09513570110403443
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570110403443/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570110403443/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://libkey.io/10.1108/09513570110403443?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to look for a different version below or

    for a different version of it.

    Other versions of this item:

    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Prusak Rafał, 2014. "Influence of selected strategic variables on the development of the intellectual capital of an enterprise," Management, Sciendo, vol. 18(1), pages 1-14, May.
    2. Olunifesi Adekunle Suraj, 2016. "Managing Telecommunications for Development: An Analysis of Intellectual Capital in Nigerian Telecommunication Industry," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 15(01), pages 1-30, March.
    3. Stanley C. W. Salvary, 2003. "Financial accounting information and the relevance/irrelevance issue," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 5(2), pages 140-175.
    4. Christoph Voegeli, 2019. "Understanding the Current State and Future Directions of Hotel Sector Knowledge Management: A Literature Review," Business and Economic Research, Macrothink Institute, vol. 9(2), pages 118-145, June.
    5. Marie-Annick Montalan & Béatrice Vincent, 2010. "Proposition d'un modèle d'évaluation du capital immatériel pour les organisations transversales à l'hôpital : le cas des Equipes Mobiles de Gériatrie (EMG)," Post-Print hal-00476676, HAL.
    6. Camelia Oprean-Stan & Sebastian Stan & Vasile Brătian, 2020. "Corporate Sustainability and Intangible Resources Binomial: New Proposal on Intangible Resources Recognition and Evaluation," Sustainability, MDPI, vol. 12(10), pages 1-23, May.
    7. de Villiers, Charl & Sharma, Umesh, 2020. "A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    8. McPhail, Ken, 2009. "Where is the ethical knowledge in the knowledge economy?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(7), pages 804-822.
    9. Mutalib Anifowose & Hafiz Majdi Abdul Rashid & Hairul Azlan Annuar, 2017. "Intellectual capital disclosure and corporate market value: does board diversity matter?," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 7(3), pages 369-398, August.
    10. Prusak Rafał, 2017. "The impact of the level of market competition intensity on enterprises activities in area of intellectual capital," Management, Sciendo, vol. 21(2), pages 49-61, December.
    11. Madugba Joseph Ugochukwu & Egbide Ben-Caleb & Uzondu Anoruoh Paul & Oparah Vivian Iheaku & Adesola Deborah Ayomide, 2023. "Intellectual Capital Value Addition and the Efficient Assets Management of Listed Manufacturing Firms in Nigeria," Folia Oeconomica Stetinensia, Sciendo, vol. 23(2), pages 241-260, December.
    12. Samuel Victor Akpan & Ayandele Isaac Ayayinka & Ekwere Raymond Enang, 2022. "Knowledge Management and Corporate Performance of University of Uyo Teaching Hospital," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 6(10), pages 534-542, October.
    13. Pavel Pavlovich Vetrenko & Elena Alexandrovna Chernysheva & Irina Yrievna Levitina & Olga Vasilevna Voronkova & Dariya Georgievna Mikheeva, 2017. "Encouraging Employees to Increase the Labor Intellectualization Level as a Factor of Evolution of the Intellectual Capital," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 568-577.
    14. Hyongmook Cheong & Boyoung Kim & Ivan Ureta Vaquero, 2023. "A Data Valuation Model to Estimate the Investment Value of Platform Companies: Based on Discounted Cash Flow," JRFM, MDPI, vol. 16(6), pages 1-17, June.
    15. Nikolaos Theriou & Dimitrios Maditinos & Georgios Theriou, 2011. "Knowledge Management Enabler Factors and Firm Performance: An Empirical Research of the Greek Medium and Large Firms," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 97-134.
    16. Laura-Maria DINDIREL & Silvia DUGAN, 2013. "Intellectual Capital – Intangible Assets Materialised In The Main Engine Of The Nations’ Economic Recovery," Management Strategies Journal, Constantin Brancoveanu University, vol. 20(2), pages 4-13.
    17. Tibor TARNÓCZI & Edina KULCSà R, 2021. "Comparative Analysis Of Value Added Intellectual Capital At Small And Medium Enterprises," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 30(2), pages 260-271, December.
    18. Martin Falk, 2016. "Austria 2025 – Corporate Investment in Austria. Stylised Facts, Impacts, Determinants and Investment Policies," WIFO Studies, WIFO, number 59183.
    19. Dora, MARTINS & Laura-Maria, DINDIRE, 2013. "Human Capital In The Knowledge-Based Society - Comparative Analysis: Romania-Portugal," Management Strategies Journal, Constantin Brancoveanu University, vol. 22(Special), pages 346-354.
    20. Eungchan Kim & Young Seok Ock & Seung-Jun Shin & Wonchul Seo, 2018. "An Approach to Generating Reference Information for Technology Evaluation," Sustainability, MDPI, vol. 10(9), pages 1-19, September.

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:09513570110403443. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.