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dc.contributor.authorWoodcock, Jamesen_NZ
dc.contributor.authorWhiting, Rosalind Hen_NZ
dc.date.available2011-04-07T03:22:47Z
dc.date.copyright2009-07en_NZ
dc.identifier.citationWoodcock, J., & Whiting, R. H. (2009). Intellectual Capital Disclosures by Australian Companies (Accountancy Working Paper Series No. 7). AFAANZ Conference. Retrieved from http://hdl.handle.net/10523/1562en
dc.identifier.urihttp://hdl.handle.net/10523/1562
dc.description.abstractThis research expands on previous studies of voluntary intellectual capital disclosure (ICD) in Australian company annual reports. Using content analysis it examined the level of ICD in the annual reports of 70 Australian publicly listed firms and also investigated the influence of the company’s characteristics (industry type, ownership concentration, listing age, leverage and auditor type) on the level of ICD. Levels of ICD were low, with external capital being the most frequently disclosed category. Correlation and regression analysis demonstrated that companies that operate in high intellectual capital intensive industries, and companies with large (Big Four) auditing firms show higher levels of ICD. A company’s ownership concentration, leverage level, and listing age did not influence its level of ICD.en_NZ
dc.format.mimetypeapplication/pdf
dc.publisherAFAANZ Conferenceen_NZ
dc.relation.ispartofseriesAccountancy Working Paper Seriesen_NZ
dc.relation.replaces1614en_NZ
dc.subjectIntellectual capitalen_NZ
dc.subjectdisclosureen_NZ
dc.subjectAustraliaen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.subject.lcshHJ Public Financeen_NZ
dc.titleIntellectual Capital Disclosures by Australian Companiesen_NZ
dc.typeWorking Paperen_NZ
dc.description.versionSubmitteden_NZ
otago.bitstream.pages31en_NZ
otago.date.accession2009-12-07 19:27:27en_NZ
otago.schoolAccountancy and Business Lawen_NZ
otago.openaccessOpen
otago.place.publicationAdelaide, Australiaen_NZ
dc.identifier.eprints859en_NZ
otago.school.eprintsAccountancy & Business Lawen_NZ
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