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dc.contributor.authorBeattie, Vivienen_UK
dc.contributor.authorSmith, Sarah Janeen_UK
dc.description.abstractIn contrast to most prior research in this area, which focuses on actual disclosures, this study uses a large-scale direct method to investigate the factors that a key preparer group believes influence intellectual capital (IC) disclosure decisions. IC disclosures are typically characterised by uncertainty of interpretation and high levels of commercial sensitivity. A questionnaire elicits 93 UK-listed company finance directors' views regarding the influences on these decisions. Results are used to evaluate the relative explanatory power of several theoretical and practical reasons for disclosure. Strongest support is found for competitive disadvantage and capital market considerations. Issues related to legitimacy theory, stakeholder theory and other economic disclosure costs also feature. Factor analysis reduces the set of 28 incentives and disincentives to 10 uncorrelated dimensions, indicating that a broad and complex set of overlapping factors affect the disclosure decision. The importance of disclosure incentives and disincentives is found to vary both within and between disclosure topics, which may explain the variation in findings in prior research.en_UK
dc.publisherTaylor & Francis (Routledge)en_UK
dc.relationBeattie V & Smith SJ (2012) Evaluating Disclosure Theory using the Views of UK Finance Directors in the Intellectual Capital Context. Accounting and Business Research, 42 (5), pp. 471-494.
dc.rightsThe publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.en_UK
dc.subjectdisclosure theoryen_UK
dc.subjectintellectual capitalen_UK
dc.subjectquestionnaire surveyen_UK
dc.subjectvoluntary disclosureen_UK
dc.titleEvaluating Disclosure Theory using the Views of UK Finance Directors in the Intellectual Capital Contexten_UK
dc.typeJournal Articleen_UK
dc.rights.embargoreason[Smith_2012_Evaluating_disclosure_theory.pdf] The publisher does not allow this work to be made publicly available in this Repository therefore there is an embargo on the full text of the work.en_UK
dc.citation.jtitleAccounting and Business Researchen_UK
dc.type.statusVoR - Version of Recorden_UK
dc.contributor.affiliationUniversity of Glasgowen_UK
dc.contributor.affiliationAccounting & Financeen_UK
rioxxterms.typeJournal Article/Reviewen_UK
local.rioxx.authorBeattie, Vivien|en_UK
local.rioxx.authorSmith, Sarah Jane|en_UK
local.rioxx.projectInternal Project|University of Stirling|
Appears in Collections:Accounting and Finance Journal Articles

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