Content analysis within intangible assets disclosure: a structured literature review
Fecha
2017-07-10
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EMERALD PUBLISHING
Resumen
Purpose – In this paper, the authors analyze the use of content analysis in disclosing voluntarily information
on intangible assets, the intangible assets disclosures (IAD). The purpose of this paper is to conduct a
structured literature review (SLR) that assesses the possibilities and limitations of content analysis.
Design/methodology/approach – To that end, the authors analyze the existing literature on the topic in
the main international databases. In all, 74 empirical articles utilizing content analysis as a research
methodology for IAD were reviewed. Regarding the selection of sources, the authors should indicate that the
SLR performed includes academic studies published in journals or presented at conferences and that are
always subject to a double process of anonymous review.
Findings – The obtained results indicate that despite the frequent use of content analysis in studies on
IAD, its use does not meet all expectations.
Research limitations/implications – The study synthesizes the research on content analysis for the
case of information on intangible assets, offering an updated and global framework for future researchers
through the SLR.
Practical implications – Among other problems, the authors found its excessive emphasis on the amount
disclosed in the annual report, ignoring other reports in which more information regarding intangible assets is
available, such as in the case of the sustainability reports. Furthermore, the use of very different coding
systems and its exclusive use without being combined with other methodologies are detected. These aspects
affect the quality problems of the sources used, which directly results in the utility of the evidenced findings.
Social implications – These conclusions allow the authors to conclude on the need to open different lines of
study that review the use of content analysis in this topic.
Originality/value – The work focuses on the quality of disclosures more so than on the quantity, offering a
critical view that summarizes the utility of the employment of content analysis for this type of disclosure and
its implications for future research on this topic. Despite previous studies, the authors highlight the new
insights revealed from IAD research, especially since the seminal paper of Dumay and Cai (2014).
Descripción
This is the peer reviewed version of the following article: [Castilla-Polo, F. and Ruiz-Rodríguez, C. (2017), "Content analysis within intangible assets disclosure: a structured literature review", Journal of Intellectual Capital, 18(3): 506-543.], which has been published in final form at [https://doi.org/10.1108/JIC-11-2016-0123]. This article may be used for non-commercial purposes in accordance with EMERALD PUBLISHING terms and conditions for use of self-archived versions. this article may not be enhanced, enriched or otherwise transformed into a derivative work, without express permission from EMERALD PUBLISHING or by statutory rights under applicable legislation. Copyright notices must not be removed, obscured or modified. the article must be linked to EMERALD PUBLISHING’s version of record on EMERALD PUBLISHING online library and any embedding, framing or otherwise making available the article or pages thereof by third parties from platforms, services and websites other than EMERALD PUBLISHING online library must be prohibited.
Palabras clave
Content analysis, Intellectual capital reporting, Voluntary disclosures, Intangible assets, Structured literature review
Citación
Castilla-Polo, F. and Ruiz-Rodríguez, C. (2017): "Content analysis within intangible assets disclosure: a structured literature review". Journal of Intellectual Capital, 18, (3): 506-543