|Appears in Collections:||Accounting and Finance Book Chapters and Sections|
|Title:||Intellectual capital disclosure: what benefits, what costs, is it voluntary?|
|Author(s):||Smith, Sarah Jane|
|Citation:||Smith SJ (2017) Intellectual capital disclosure: what benefits, what costs, is it voluntary?. In: Dumay J, Ricceri F, Guthrie J, Nielsen C (ed.). The Routledge Companion to Intellectual Capital . Routledge Companions in Business, Management and Accounting, London: Routledge, pp. 284-301.|
|Series/Report no.:||Routledge Companions in Business, Management and Accounting|
|Abstract:||Intellectual Capital (IC) is embedded within a spectrum of corporate activities. Under current international financial reporting regulations, many elements of IC are not recognised in the financial statements, and are not subject to extensive mandatory narrative reporting requirements. However, the narrative reporting context is constantly changing and, beyond the regulatory environment, the opportunity to voluntarily disclose IC does exists, within the narrative sections of the corporate annual report and other channels of corporate communication. This chapter explores the costs, benefits, restrictions, and alternative perspectives to IC disclosure through a synthesis of evidence obtained from a direct survey investigation of, and follow up interviews with, key specialists in UK listed companies. An analysis of this evidence with interpretative commentary, particularly in relation to recent developments in the narrative reporting arena, provides a platform from which practitioners and academics alike may deliberate the IC disclosure decision.|
|Rights:||This item has been embargoed for a period. During the embargo 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. This is an Accepted Manuscript of an article published by Taylor & Francis Group in The Routledge Companion to Intellectual Capital, ed by J Guthrie, J Dumay, F Ricceri, C Nielsen on 09/10/2017, available online: https://www.routledge.com/The-Routledge-Companion-to-Intellectual-Capital/Guthrie-Dumay-Ricceri-Nielsen/p/book/9781138228214|
|ICCHAPTERSJSFEB2017.pdf||644.05 kB||Adobe PDF||Under Embargo until 2019-04-10 Request a copy|
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