- Title
- Reporting intangible capital: an analysis of Australian and Thai listed
- Creator
- Kongka, Palanuch; Stanton, Patricia
- Relation
- Global Business & Economics Anthology Vol. 1, Issue March, p. 385-395
- Publisher
- Business & Economics Society International
- Resource Type
- journal article
- Date
- 2012
- Description
- Noting that currently intangible rather than tangible assets generate corporate growth and shareholder value, Lev (2004) suggested that companies need to disclose information about their intangible assets to stakeholders. The purpose of this paper ascertains whether companies are disclosing information about their intangible assets in annual reports. Disclosures are analysed using content analysis. The finding show that the number of sentences about external capital was greater than the numbers of sentences focusing on internal capital and human capital (in that order) for Thailand while for the Austrian firms the order was internal capital, external capital and human capital.
- Subject
- intangible capital; corporate growth; shareholder value; stakeholders
- Identifier
- http://hdl.handle.net/1959.13/1308083
- Identifier
- uon:21609
- Identifier
- ISSN:1553-1392
- Language
- eng
- Full Text
- Reviewed
- Hits: 848
- Visitors: 1021
- Downloads: 201
| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | ATTACHMENT02 | Publisher version (open access) | 5 MB | Adobe Acrobat PDF | View Details Download |