Title

Reporting intellectual capital flow in technology-based companies : case studies of Canadian wireless technology companies

Document Type

Journal article

Source Publication

Journal of Intellectual Capital

Publication Date

1-1-2006

Volume

7

Issue

4

First Page

492

Last Page

510

Keywords

Canada, Corporate governance, Disclosure, Intellectual capital, Resources, Wireless

Abstract

Purpose - The paper seeks to explore the development of an intellectual capital flow statement based on a framework that harnesses contemporary research on intellectual capital.

Design/methodology/approach - Case studies of wireless technology companies based in Canada are adopted to examine the interrelationship between intellectual capital components with a resource-based view as well as deficiencies in their current financial reporting with respect to intellectual capital. An intellectual capital flow statement is proposed in order to capture the necessary characteristics.

Findings - This study confirms the inter-relationship between components of intellectual capital and business growth performance among the selected cases of wireless technology companies. It suggests an "add-on" disclosure of intellectual capital flow that would enhance the usefulness and predictability of performance.

Research limitations/implications - This study is based on case studies of six wireless technology companies and may not be generalisable to other technology-based companies.

Practical implications - The paper suggests a disclosure method for intellectual capital that mitigates problems with information asymmetry in technology-based companies while maintaining harmony with current financial reporting practice.

Originality/value - This paper integrates prior studies and concepts in intellectual capital, technology management and financial accounting theory, aiming to develop an integrated framework for the disclosure of intellectual capital.

DOI

10.1108/14691930610709130

Print ISSN

14691930

Publisher Statement

Access to external full text or publisher's version may require subscription.

Full-text Version

Publisher’s Version

Language

English

Recommended Citation

Ng, A. W. (2006). Reporting intellectual capital flow in technology-based companies: Case studies of Canadian wireless technology companies. Journal of Intellectual Capital, 7(4), 492-510. doi: 10.1108/14691930610709130

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