 Intellectual capital disclosure: the Greek caseEirini Manolopoulou and Dimitris Tzelepis International Journal of Learning and Intellectual Capital, 2014, vol. 11, issue 1, 33-51 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. Keywords: intellectual capital disclosure; reporting; content analysis; Greece; financial crisis; voluntary disclosure; relational capital. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:11:y:2014:i:1:p:33-51 Access Statistics for this article More articles in International Journal of Learning and Intellectual Capital from Inderscience Enterprises Ltd |
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