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首页> 外文期刊>International journal of learning and intellectual capital >Intellectual capital reporting media in an Australian industry
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Intellectual capital reporting media in an Australian industry

机译：澳大利亚行业的智力资本报告媒体

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摘要

This study uses content analysis to investigate Intellectual Capital Reporting (ICR) by companies within the Australian Food and Beverage Industry (AFBI). It focuses on the external, reporting of a single industry and examines ICR across different reporting media: annual reports and corporate websites. It finds that the extent of reporting on intellectual capital by the sample companies is low and most of the disclosures are declarative in nature. Large discrepancies were found between companies on the format and location of disclosures within the reporting media. This lack of consistency makes comparisons across companies difficult. This finding highlights the need for an established and generally accepted framework for ICR to enable credibility, measurability and comparability. The finding that corporate websites reported less ICR information than the annual reports is inconsistent with previous studies in relation to CSR. It appears that companies within the AFBI may not fully realise the benefits of websites for communicating ICR information.
机译：本研究使用内容分析来调查澳大利亚食品和饮料行业（AFBI）内公司的知识资本报告（ICR）。它侧重于单个行业的外部报告，并检查跨不同报告媒体的ICR：年度报告和公司网站。它发现样本公司报告智力资本的程度很低，而且大多数披露本质上都是声明性的。发现公司之间在报告媒体中的披露格式和位置上存在很大差异。缺乏一致性使跨公司的比较变得困难。这一发现突显了为ICR建立一个公认的框架的必要性，以实现可信度，可测量性和可比性。公司网站报告的ICR信息少于年度报告的发现与先前有关CSR的研究不一致。看来，AFBI内的公司可能未完全意识到网站在传达ICR信息方面的优势。

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