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To disclosure or not to: a review of bias of intellectual capital reporting in Swedish companies
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.ORCID iD: 0000-0001-7826-1110
Lund University.
2015 (English)Conference paper, Oral presentation only (Refereed)
Abstract [en]

The reporting of Intellectual Capital is supposed to complement the financial information and is expected to contribute to a higher transparency of the firm by explaining the hidden values of the firm and also show the options of the long term development. However, the reporting of intellectual capital is, in most, voluntarily, which mean that the firms may only disclose information that is beneficial to them. It is unclear if and in what extent managers elaborate with the question of what to include and what to exclude when reporting their intellectual cap-ital i.e. how biased is the disclosed information actually is. The first aim is to identify what information about intellectual capital that companies does not disclose in annual reports. The second aim is to identify how managers reason about what to report and what not to report concerning the intellectual capital. Data has been collected from companies listed at the Swe-dish Stock Exchange Market. A content analysis of annual reports and interviews has been performed. The results have showed that managers have several reasons to what they choose do disclosure information. The reasons for the partial disclosure policy can be related to dif-ferent theoretical perspective.

Place, publisher, year, edition, pages
2015.
Keyword [en]
Intellectual capital
National Category
Business Administration
Research subject
Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:lnu:diva-68004OAI: oai:DiVA.org:lnu-68004DiVA: diva2:1141886
Conference
11th EIASM interdisciplinary workshop on “intangibles, intellectual capital & extra-financial information”, Athens, Greece, September 17-18, 2015
Available from: 2017-09-17 Created: 2017-09-17 Last updated: 2017-09-19Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf