Including pictures when analysing intellectual capital disclosure

What is it about?

We examine the extent to which pictures are used to communicate intellectual capital (IC) information and the changes in volume of IC disclosure when pictures are included.

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Why is it important?

A significant part of IC is reported in picture form in annual reports. Excluding pictures when analysing content in annual reports will result in ICR not being fully captured, a partial understanding of what IC is disclosed and misunderstanding of what IC items firms consider as being important.