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dc.contributor.authorStratford, Michelleen
dc.date.accessioned2012-09-03T21:58:17Z
dc.date.issued2011en
dc.identifier.urihttps://hdl.handle.net/10182/4868
dc.description.abstractIntellectual capital is increasingly being recognised as an important component of organisational value. Thus, intellectual capital information is vital for decision making both within the organisation and for external stakeholders. Limited longitudinal intellectual capital disclosure research has been undertaken, particularly with New Zealand companies. Consequently little is known about the intellectual capital disclosure of New Zealand companies and the changes in intellectual capital disclosure over time. This dissertation attempts to address this gap. The purpose of this research is to examine patterns in how and to what extent New Zealand organisations are disclosing intellectual capital information within the annual report. The hidden value method was used to categorise organisations as knowledge intensive or traditional product based. Content analysis was then undertaken on the annual reports of five knowledge intensive and five traditional product based New Zealand listed companies for 2004, 2007 and 2010. The longitudinal research found that although there was a slight increase in voluntary intellectual capital disclosure from 2004 - 2010, there was no increasing trend over the three time periods. The findings also show no relationship between the type of organisation and the level of voluntary intellectual capital disclosure. Further, this research found that 89% of voluntary intellectual capital disclosures were in discursive form and only 2.4% of disclosures conveyed negative news. The longitudinal perspective of intellectual capital disclosure within New Zealand organisations taken by this dissertation contributes to the voluntary intellectual capital disclosure literature and may assist accounting bodies in the future development of intellectual capital disclosure guidelines. This dissertation should also assist accounting standard setters in assessing trends in the type of intellectual capital information being disclosed, the differences between knowledge intensive and traditional product based organisations, the way in which the information is being reported and whether it is predominantly positive or negative news.en
dc.format.extent1-57en
dc.language.isoenen
dc.publisherLincoln Universityen
dc.subjectintellectual capitalen
dc.subjectdisclosureen
dc.subjectlongitudinal studyen
dc.subjectNew Zealand companiesen
dc.titleIntellectual capital disclosure : a longitudinal study of New Zealand companiesen
dc.typeThesis
thesis.degree.grantorLincoln Universityen
thesis.degree.levelOtheren
thesis.degree.nameBachelor of Commerceen
lu.contributor.unitLincoln Universityen
lu.contributor.unitFaculty of Agribusiness and Commerceen
lu.contributor.unitDepartment of Financial and Business Systemsen
pubs.organisational-group/LU
pubs.organisational-group/LU/Faculty of Agribusiness and Commerce
pubs.organisational-group/LU/Faculty of Agribusiness and Commerce/FABS
pubs.publication-statusPublisheden
dc.publisher.placeLincoln, Christchurchen


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