Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/185783
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- Title
- Intellectual capital and valuation : challenges in the voluntary disclosure of value drivers
- Related
- Journal of finance and accountancy, Vol. 1, (2009), p.1-7
- Related
- http://aabri.com/jfa.html
- Publisher
- Academic and Business Research Institute
- Date
- 2009
- FoR/RFCD Code(s)
-
150100 Accounting, Auditing and Accountability
- Author/Creator
- Petty, Richard M
- Author/Creator
- Cuganesan, Suresh
- Author/Creator
- Finch, Nigel
- Author/Creator
- Ford, Guy
- Description
- Many commentators have identified the pivotal role of intellectual capital in the valuation of firms and the determination of their future earnings. Innovation in voluntary disclosure of intellectual capital lead by European firms, such as Celemi and Skandia, has generated a plethora of new reporting frameworks such as the Balanced Scorecard. However, there has been little support by the accounting profession to recognise the value of intellectual capital or adopt a common disclosure framework. There has also been very little progress by firms in extending their voluntary reporting frameworks, beyond just rhetoric, and attempting to quantify their intellectual capital. This paper will critically evaluate the challenges faced by firms in disclosing the elements and value of their intellectual capital to the market.
- Description
- 7 page(s)
- Subject Keyword
- 150100 Accounting, Auditing and Accountability
- Subject Keyword
- intellectual capital
- Subject Keyword
- valuation
- Subject Keyword
- reporting
- Subject Keyword
- voluntary disclosure
- Resource Type
- journal article
- Organisation
- Macquarie University. Macquarie Graduate School of Management
- Identifier
- http://hdl.handle.net/1959.14/185783
- Identifier
- ISSN:1948-3015
- Identifier
- mq-rm-2009009251
- Language
- eng
- Reviewed
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