The explanatory factors of intellectual capital disclosure to financial analysts

Emma Garcia-meca, Isabel Parra, Manuel Larran and Isabel Martinez

European Accounting Review, 2005, vol. 14, issue 1, 63-94

Abstract: The objective of this paper is to assess the information dealing with intellectual capital that firms disclose in presentations to sell-side analysts and the influences on these disclosures. Analysis of a sample of 257 reports from listed Spanish companies for 2000-2001 shows differences in disclosure levels by categories of intellectual capital. Companies usually report information regarding strategy, customers, and processes; information about research, development, and innovation is less often reported to financial analysts. Larger companies disclose higher levels of intellectual capital information, frequently outside presentations conducted after quarterly, half-year, or annual results announcements.

Date: 2005
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Citations: View citations in EconPapers (37)

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DOI: 10.1080/0963818042000279713

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