USING INTELLECTUAL CAPITAL DISCLOSURE AS A FRAMEWORK FOR NONFIN ANCIAL DISCLOSURES: THE DANISH EXPERIENCE

This paper aims to study whether intellectual capital disclosure by Danish companies is consistent in either the number of indicators disclosed and/or the types of indicators disclosed. Organizational form, locations of the disclosure in the annual reports, and changes in the indicators reported over time are also considered. The disclosure of intellectual capital indicators was analyzed using a model proposed by Danish Ministry of Science, Technology and Innovation (2003b). 79 reports were collected for 16 Danish companies over the time period 2000-2006. The resulting disclosed indicators by each company were then compared to assess consistency across companies and over time. Employee indicators were most prevalent, followed by customer indicators. Less than 20% of the indicators disclosed were either process or technology indicators. The differences between companies were statistically significant, as was the difference in the category of indicator (employee, customer, process, technology). The difference between type of indicator (effects, activities, resources) was not significant. Organizational form and time did not display significant differences while location of the disclosure did.

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