Journal Article


Niamh Brennan



content analysis disclosure of information annual reports intellectual capital intangible assets content analysis communication voluntary disclosure intellectual capital ireland

Reporting intellectual capital in annual reports : evidence from Ireland (2001)

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.
Collections Ireland -> University College Dublin -> Business Research Collection
Ireland -> University College Dublin -> School of Business
Ireland -> University College Dublin -> College of Business

Full list of authors on original publication

Niamh Brennan

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Niamh Brennan
University College Dublin
Total Publications: 106