Reporting intellectual capital in Spain

Ester Oliveras; Catherine Gowthorpe; Yulia Kasperskaya; Jordi Perramon

doi:10.1108/13563280810869596

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Corporate Communications: An International Journal

ISSN: 1356-3289

Online from: 1996

Subject Area: Marketing

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Reporting intellectual capital in Spain

Document Information:
Title:	Reporting intellectual capital in Spain
Author(s):	Ester Oliveras, (Department Economia i Empresa, Universitat Pompeu Fabra, Barcelona, Spain), Catherine Gowthorpe, (Department of Accounting Governance and Information Management, Oxford Brookes University, Oxford, UK), Yulia Kasperskaya, (Universitat Autònoma de Barcelona, Barcelona, Spain), Jordi Perramon, (Universitat de Barcelona, Barcelona, Spain)
Citation:	Ester Oliveras, Catherine Gowthorpe, Yulia Kasperskaya, Jordi Perramon, (2008) "Reporting intellectual capital in Spain", Corporate Communications: An International Journal, Vol. 13 Iss: 2, pp.168 - 181
Keywords:	Content management, Disclosure, Intellectual capital, Spain
Article type:	Research paper
DOI:	10.1108/13563280810869596 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Abstract:	Purpose – The purpose of this paper is to contribute to the growing literature field of intellectual capital (IC) by analysing corporate IC disclosures by leading Spanish firms over a three-year period from 2000 to 2002. Design/methodology/approach – Content analysis methodology was applied to the annual reports of 12 Spanish companies over a three-year period. Findings – A statistically significant increase was found in the volume of IC disclosures over a three-year period. There is a greater volume of communication in the area of external (customer/relational) capital than in either internal or employee capital. This corresponds with the results of other country-based studies. However, IC reporting remains at a relatively limited level, and disclosures are dominated by customer relational items. Originality/value – This paper makes an original contribution to the growing body of empirical studies on IC reporting and describes the development of IC reporting in Spain.