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dc.contributor.authorWoodcock, Jamesen_NZ
dc.contributor.authorWhiting, Rosalind Hen_NZ
dc.identifier.citationWoodcock, J., & Whiting, R. H. (2009). Intellectual Capital Disclosures by Australian Companies (Working Paper). AFAANZ Conference. Retrieved from
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.publisherAFAANZ Conferenceen_NZ
dc.subjectIntellectual capitalen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.subject.lcshHJ Public Financeen_NZ
dc.titleIntellectual Capital Disclosures by Australian Companiesen_NZ
dc.typeWorking Paperen_NZ
otago.bitstream.pages31en_NZ 04:28:21en_NZ
otago.schoolAccountancy and Business Lawen_NZ
otago.openaccessOpen, Australiaen_NZ
dc.identifier.eprints824en_NZ & Business Lawen_NZ
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