Abstract

Intellectual capital disclosure (ICD) has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes “good” ICD. Companies can use Extensible Business Reporting Language (XBRL) to “build” their own intellectual capital (IC) reports. This digital format has both technical and operating characteristics suitable for reporting non-financial information. This paper reports the findings of a survey of the views of 37 Italian preparers on the scope, the taxonomy, and the assurance of IC reporting via XBRL. It was found that respondents favor the adoption of an IC reporting framework and the standardization of IC indicators. Preferences reveal uncertainty about the level of flexibility for tagging IC information, while supporting the main benefits of XBRL and indicating a marked inclination for tagged information certified by an independent audit. Overall, despite a low awareness of XBRL, the importance placed on standardization of IC information and on the usefulness of the comparability and the speed attribute of XBRL supports the appealing features of this language for developing IC reporting.

Autore Pugliese

• Luisi Floriana

Tutti gli autori

• LUISI F.

Titolo volume/Rivista

Non Disponibile

Anno di pubblicazione

2014

ISSN

1548-6583

ISBN

Non Disponibile

Numero di citazioni Wos

Nessuna citazione

Ultimo Aggiornamento Citazioni

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Numero di citazioni Scopus

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Ultimo Aggiornamento Citazioni

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Settori ERC

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Codici ASJC

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