Intellectual Capital Disclosure and the IPO Prospectus: An Exploratory Study

Keith Harman

Intellectual Capital Disclosure and the IPO Prospectus: An Exploratory Study

Keith Harman

Research output: Other contribution

Abstract

ICD (Intellectual Capital Disclosure) was studied via content analysis of IPO (Initial Public Offering) filings by retailers versus software companies. Data were obtained from 106 firms’ SEC S-1 filings between 2001 and 2011. Key findings were: (1) ICD increased over time, (2) significant differences in the type of IC disclosed, (3) Structural Capital was the type of IC most frequently disclosed, (4) consistency among firms regarding the frequency with which specific IC components (e.g. brands) were disclosed, and (5) no significant difference in ICD when comparing retailers and software companies.

Original language	Undefined/Unknown
State	Published - Jan 8 2013
Externally published	Yes

Publication series

Name	Faculty Publications and Presentations

Access to Document

Fulltext

http://digitalcommons.liberty.edu/busi_fac_pubs/22

Cite this

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abstract = "ICD (Intellectual Capital Disclosure) was studied via content analysis of IPO (Initial Public Offering) filings by retailers versus software companies. Data were obtained from 106 firms{\textquoteright} SEC S-1 filings between 2001 and 2011. Key findings were: (1) ICD increased over time, (2) significant differences in the type of IC disclosed, (3) Structural Capital was the type of IC most frequently disclosed, (4) consistency among firms regarding the frequency with which specific IC components (e.g. brands) were disclosed, and (5) no significant difference in ICD when comparing retailers and software companies.",

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AB - ICD (Intellectual Capital Disclosure) was studied via content analysis of IPO (Initial Public Offering) filings by retailers versus software companies. Data were obtained from 106 firms’ SEC S-1 filings between 2001 and 2011. Key findings were: (1) ICD increased over time, (2) significant differences in the type of IC disclosed, (3) Structural Capital was the type of IC most frequently disclosed, (4) consistency among firms regarding the frequency with which specific IC components (e.g. brands) were disclosed, and (5) no significant difference in ICD when comparing retailers and software companies.

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