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• W2034781625 abstract "Purpose This study aims to investigate the association between the intellectual capital disclosure level and the mandatory adoption of international financial reporting standards (IFRS). This paper reports an empirical evidence for the impact of the mandatory adoption of IFRS on the disclosure level of intellectual capital, intangible and knowledge assets. Intellectual capital is categorized into process focus, customer focus, human focus, research and development focus. The linkages between intellectual capital and IFRS adoption are investigated in companies of high technology sector in the UK. A novel approach to measure the effect of the IFRS adoption on intellectual capital disclosure level is presented. Design/methodology/approach The proposed measure was adopted from the information retrieval algorithm and intellectual capital framework. The empirical model was expanded from the econometric model. The primary data for investigating the interrelationships between intellectual capital and IFRS adopting were hand collected from London Stock Exchange and listed firms' web sites. A comprehensive intellectual capital, intangible assets, and knowledge assets' dictionary were built based on related literature. Findings This study reports that the overall accuracy of information retrieval application is up to 78.2 percent. The disclosures of intellectual capital items are closely associated with the IFRS adoption. The results suggest that in older or larger companies, the intellectual capital disclosures increase in the post‐adoption period. Overall, the results confirm that companies in the high‐tech industry are associated with a higher disclosure level following the mandatory adoption of IFRS. Originality/value The adaption of information retrieval technique and intellectual capital framework enhances the understanding of the usefulness and readability of annual reports in the post‐adoption period of IFRS in high‐tech industry. This study corroborates and complements those of extant research and sheds light on the effect of IFRS adoption on voluntary disclosures. These findings will enable top management around the world to realize the impact of the IFRS adoption on intellectual capital elements so that long‐term strategic knowledge assets management may be emphasized for sustainable competitive edge." @default.
• W2034781625 created "2016-06-24" @default.
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• W2034781625 creator A5055068431 @default.
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• W2034781625 date "2013-08-23" @default.
• W2034781625 modified "2023-10-03" @default.
• W2034781625 title "Intellectual capital disclosure and accounting standards" @default.
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• W2034781625 doi "https://doi.org/10.1108/imds-01-2013-0026" @default.
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