disclosure of information on intellectual capital（智力资本信息披露）.pdf

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disclosure of information on intellectual capital（智力资本信息披露）.pdf

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disclosure of information on intellectual capital（智力资本信息披露）

The Emerald Research Register for this journal is available at The current issue and full text archive of this journal is available at /researchregister /0951-3574.htm Disclosure of information on Disclosure of information intellectual capital in Danish IPO prospectuses 713 Per Nikolaj Bukh Aarhus School of Business, Aarhus, Denmark Received 29 January 2004 Christian Nielsen Revised 19 August 2004 Accepted 26 October 2004 Copenhagen Business School, Frederiksberg, Denmark Peter Gormsen Novozymes Ltd, Bagsvaerd, Denmark, and Jan Mouritsen Copenhagen Business School, Frederiksberg, Denmark Abstract Purpose – The purpose of this paper is to examine whether information on intellectual capital (non-ﬁnancial information on knowledge based resources) is disclosed in Danish IPO prospectuses. Further, to analyse whether this voluntary disclosure has changed in the period from 1999 to 2001 and to analyse what factors can explain the amount of disclosure in the prospectuses. Design/methodology/approach – The paper uses content analysis to compile a measure of dis