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Intellectual Capital Disclosures: Does Social Media Make A Difference? Evidence from Australia and Indonesia

journal contribution
posted on 2023-05-20, 12:15 authored by Anwar, Y, Delaney, D, Ng, C, Winata, L
Intellectual capital (IC, hereafter), an intangible asset in accounting, is a combination satisfaction), and (iii) human capital (eg education of employees). Due to its distinctive nature, IC does not meet the asset recogniton rule under AASB 138 Intangible Assets. Researchers in the past have used annual reports to analyse these voluntary disclosures. More recently, company websites have also been used to analyse IC disclosures. In the light of the growing use of social media worldwide (especially the Facebook), this study attempts to ascertain whether there is a difference between what is being disclosed in the annual report and on the Facebook page of the sample companies. Using data extracted from ASX 200 and IDX for 2013, the study finds that Facebook is widely used for IC disclosures relating to external capital while human capital is the most disclosed item in the annual report. The overall findings are consistent between Australia and Indonesia, with differences being identified in the sub-categories of IC. Findings of this study have implications for communication initiatives for both the preparers (ie companies) and stakeholders.


Publication title

AT Business Management Review










Taiwan Institute of Business Administration

Place of publication

Taiwan, Republic of China

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© 2016 Academy of Taiwan Business Management Review

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Expanding knowledge in commerce, management, tourism and services

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