Federica Ricceri

TL;DR: In this article, the authors review the use of content analysis as a research method in understanding ICR and offer some observations on the practical utility of the method and suggest two theoretical foundations for further investigation into the voluntary disclosure of IC by organisations, and suggest why content analysis is well matched to both these theories as a means to collect empirical data to test research propositions.

TL;DR: In this paper, the authors examined the ICD disclosure provided by listed Italian companies in annual reports from the year 2001, and compared these results with a number of previous national studies, concluding that industry and size are not important in determining the content of information disclosed.

TL;DR: In this paper, the authors investigate the use of three reporting practices: stand-alone reports, assurance, and reporting guidance in relation to disclosure proxies that capture the quality of disclosure along three complementary dimensions: the content of the information disclosed, the type of information used to describe and discuss CSR issues, and the managerial orientation.

TL;DR: The field of Intellectual Capital Accounting Research (ICA) has attracted much attention over the past decade as discussed by the authors, and the literature indicates that an organisational and business revolution is in progress concerning the need to understand the value of knowledge resources and how to manage them.

TL;DR: In this article, the authors investigate the voluntary reporting of intellectual capital (IC) by listed companies in Australia and Hong Kong and evaluate size, industry and time effects on IC disclosure levels.