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What intangible resources do companies value, measure, and report? A synthesis of UK and Finnish research

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  • Dina Gray
  • Goran Roos
  • Taru Rastas

Abstract

There has been a movement in the accountancy field to induce companies to disclose the worth of their intangibles, and researchers argue that the demand for the external communication of intangibles and value drivers is increasing in capital markets. It is generally accepted that disclosure should reflect management's understanding of strategy and the value creation processes of the company. However, understanding what intangible resources are perceived to create value and determining whether the pressure to disclose those value drivers is a key motivation for the measurement of intangible resources are the key objectives of this paper. This paper discusses empirical research that has been carried out in 95 companies in the UK and 16 companies in Finland to determine what intangible resources companies consider important in value creation, what intangible resources they actually measure, and what, if any, of those measures they actually disclose to their stakeholders.

Suggested Citation

  • Dina Gray & Goran Roos & Taru Rastas, 2004. "What intangible resources do companies value, measure, and report? A synthesis of UK and Finnish research," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 1(3), pages 242-261.
    • Handle: RePEc:ids:ijlica:v:1:y:2004:i:3:p:242-261
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    Cited by:

    1. Cristina-Ionela Fadur & Daniela Ciotina, 2011. "Is The Future Of Accounting Compatible With The Accounting Of The Future?," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 3(1), pages 55-63, March.
    2. Castilla Polo, Francisca & Gallardo Vázquez, Dolores, 2008. "Social information within the intellectual capital report," Journal of International Management, Elsevier, vol. 14(4), pages 353-363, December.

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