| Autor: |
Jordi Perramon, Ester Oliveras, Yulia Kasperskaya, Catherine Gowthorpe |
| Rok vydání: |
2008 |
| Předmět: |
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| Zdroj: |
Corporate Communications: An International Journal. 13:168-181 |
| ISSN: |
1356-3289 |
| DOI: |
10.1108/13563280810869596 |
| Popis: |
PurposeThe purpose of this paper is to contribute to the growing literature field of intellectual capital (IC) by analysing corporate IC disclosures by leading Spanish firms over a three‐year period from 2000 to 2002.Design/methodology/approachContent analysis methodology was applied to the annual reports of 12 Spanish companies over a three‐year period.FindingsA statistically significant increase was found in the volume of IC disclosures over a three‐year period. There is a greater volume of communication in the area of external (customer/relational) capital than in either internal or employee capital. This corresponds with the results of other country‐based studies. However, IC reporting remains at a relatively limited level, and disclosures are dominated by customer relational items.Originality/valueThis paper makes an original contribution to the growing body of empirical studies on IC reporting and describes the development of IC reporting in Spain. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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