Intellectual capital disclosure from literature perspective
by Nicoleta Maria Ienciu
International Journal of Learning and Intellectual Capital (IJLIC), Vol. 11, No. 2, 2014

Abstract: This paper reviews the empirical research literature from different methodological strands and summarises the findings to provide evidence on the importance of IC for an economic entity from literature perspective. The purpose of this paper is to review the use of content analysis on one side and the questionnaire surveys on the other side as two popular research methods utilised by the intellectual capital disclosure (ICD) literature. Refereed papers were selected from literature wherein the content analysis and the questionnaire surveys were developed. The findings suggest that the literature highlights a plethora of studies with focus on ICD wherein the use of content analysis and questionnaire as research methods facilitate the understanding of ICD practice. The present paper provides a framework of ICD literature in order to inform future research in the field and to help managers understand the impact/usefulness of ICD.

Online publication date: Fri, 30-May-2014

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