Investigating intellectual capital disclosure through content analysis: reflections and suggestions for future research

This chapter focuses on the use of content analysis to investigate intellectual capital disclosure. First, it discusses the future of intellectual capital disclosure research in light of a changing background, where companies communicate an increasing amount of intellectual capital related information. Then, it focuses on the use of content analysis as a technique to assess intellectual capital disclosure with two main aims. First, it sheds light on the most commonly identified methodological limitations that have been found in previous studies. Secondly, new opportunities to develop and enhance research are provided. These opportunities includes the adoption of different paradigms, different approaches in measuring as well as different texts to be analysed. The primary audience for this chapter is researchers who want to use content analysis in the field of intellectual capital, but it also offers some useful insights to interpret current intellectual capital research and to develop new research ideas.