#4732. Intellectual capital reporting and mandatory adoption of post-IFRS – An empirical analysis using computational linguistic tools

July 2026publication date
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Business, Management and Accounting (all);
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Abstract:
The study aims to report empirical evidence on the impact of mandatory adoption of International Financial Reporting Standards (IFRS) on the voluntary intellectual capital reporting (ICR) and its value relevance. The study also tests the effect of term-weighting schemes used for information retrieval studies in the domain area of ICR. The study uses computational linguistics tools to measure ICR by firms in the period 20XX–20XX. The study developed term frequencies for 23 ICR attributes using bag-of-words methodology from the annual reports. The word counts were used to construct two distinct measures of ICR, quantity and quality, deploying different term-weighting schemes, equal weighting and the term frequency-inverted document frequency (TF-IDF) weighting, respectively. However, the quality of ICR had fallen significantly, which resulted in the loss of value relevance of ICR. The study acknowledges the enormous impact of term-weighting schemes, used for information retrieval studies, in the domain area of ICR. The study presages the firms not to make poor-quality disclosures to avoid suboptimal stock performance. The study establishes the effect of term-weighting schemes, used for linguistic studies, in the domain area of ICR and adds to the literature by explaining one of the critical reasons for the dichotomy in ICR trends.
Keywords:
Content analysis; Information retrieval; Information value; Intellectual capital; post-IFRS; Value relevance

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