Industry Intellectual Capital Disclosure on the Ghana Stock Exchange

Nicholas Asare, Joseph M Onumah and James K Otieku

The IUP Journal of Accounting Research and Audit Practices, 2014, vol. XIII, issue 4, 36-59

Abstract: This paper undertakes a comparative analysis of sector disclosure of Intellectual Capital (IC) in corporate annual reports of listed companies in Ghana. The study examines the Intellectual Capital Disclosure (ICD) of 25 listed companies on the Ghana Stock Exchange (GSE) across industry sectors over a five-year period (2006-2010) through content analysis of their corporate annual reports. The study reveals that there are marginal increases in the overall average ICD levels over the five-year period for most of the industries/sectors. The banking, finance and insurance sector tend to disclose more IC in annual reports than any other industry, as there are significant differences in ICD levels of the industries on the GSE. This largely indicates that industry affiliation does affect the ICD of listed firms but not necessarily in terms of the knowledge-intensive nature of the industry.

Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjar:v:13:y:2014:i:4:p:36-59

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