Intellectual capital reporting practices of the top Australians firms

Ahmad Sujan, Indra Abeysekera

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    Using content analysis of annual reports of the top 20 firms (by market capitalisation) listed on the Australian stock exchange in 2004, this paper reports the state of intellectual capital reporting practices in Australia. The paper also compares the results with a previous Australian study carried out by Guthrie and Petty (2000) and reconfirms that reporting of intellectual capital is yet to be done within a consistent framework in Australia. Although most of the reporting was done through qualitative statements rather than quantitative terms, an encouraging shift towards quantitative reporting has become evident. Within the intellectual capital categories, external capital attributes were reported most and increased in reporting frequency relative to the Guthrie and Petty study. Industry had a significant effect on the reporting of IC. An attempt is made to explain the reporting practices with the use of media agenda setting theory.
    Original languageEnglish
    Pages (from-to)71-83
    Number of pages13
    JournalAustralian Accounting Review
    Issue number42
    Publication statusPublished - Jul 2007


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