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Intellectual capital disclosure: the Greek case

Author

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  • Eirini Manolopoulou
  • Dimitris Tzelepis

Abstract

Intellectual capital (IC) shapes the patterns of a new business reality. IC disclosure is a signal of corporate responsiveness to this innovative management direction. This study examined IC reporting behaviour by Greek firms over the period 2008-2010. The extent, focus and explanatory factors of IC reporting policy were tested. The impact of the financial crisis on IC disclosure was also highlighted. A wide range of corporate reports was analysed based on content analysis methodology. According to our evidence, IC reporting significantly decreased during the period of crisis. Voluntary disclosure was shown to be extremely restricted, with relational capital being the most reported IC category. Size, industry and type of report were proved to be IC disclosure determinant variables. Greece constitutes an interesting case of research rendering implications of this study significant for a variety of parties: regulators, managers, investors, analysts, academics and professionals.

Suggested Citation

  • Eirini Manolopoulou & Dimitris Tzelepis, 2014. "Intellectual capital disclosure: the Greek case," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 11(1), pages 33-51.
    • Handle: RePEc:ids:ijlica:v:11:y:2014:i:1:p:33-51
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    Cited by:

    1. Cristiana Cardi & Camilla Mazzoli & Sabrina Severini, 2018. "Friend or foe? The effect of corporate governance on intellectual capital disclosure in IPOs," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(1), pages 1-12, February.
    2. Lúcia Lima Rodrigues & Francisca Tejedo-Romero & Russell Craig, 2017. "Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(1), pages 1-29, February.
    3. Giuliana Birindelli & Paola Ferretti & Helen Chiappini & Andrea Cosentino, 2020. "Intellectual Capital Disclosure: Some Evidence from Healthy and Distressed Banks in Italy," Sustainability, MDPI, vol. 12(8), pages 1-20, April.

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