Undertake a critical literature review of the competing views of intellectual (human) capital reporting

Undertake a critical literature review of the competing views of intellectual (human) capital reporting.

 

Undertake a critical literature review of the competing views of intellectual (human) capital reporting. Your review should address the following areas:

A critical review of the empirical evidence of the relationship between intellectual (human) capital and corporate performance across industries. Your discussion should evaluate the methodologies adopted as well as the results returned by the empirical literature and should focus around FOUR industries. You may select any four industries;

A critical review of the empirical evidence of the relationship between intellectual (human) capital and corporate performance across countries. Your discussion should evaluate the methodologies adopted as well as the results returned by the empirical literature.

The competing academic views of how intellectual capital and other intangible assets not recognised within the financial statements can be incorporated into valuation models. Your discussion should cover a range of frameworks that consider intellectual capital in the valuation of firm value;

Initial Reading List

Bozzolan S. O’Regan P. and Ricceri F. (2006). Intellectual capital disclosure (ICD): A comparison of Italy and the UK. Journal of Human Resource Costing & Accounting 10 (2): 92-113

Chen -C Cheng S-J Hwang Y. (2005) “An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance” Journal of Intellectual Capital 6(2):159-176

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