Alexander Brüggen

Determinants of intellectual capital disclosure: evidence from Australia

Purpose – The purpose of this paper is to examine determinants of the decision to disclose intellectual capital in annual reports.Design/methodology/approach – The paper derives theoretical predictions from the previous literature and bases the study on archival data with a sample of 125 publicly listed Australian firms. The authors perform a content analysis of annual reports and complement the data with quantitative data from the sample firms.Findings – The paper finds that industry type plays a key role as a determinant for the disclosure of intellectual property in annual reports. In addition, firm size is another determinant for intellectual disclosure of firms. In contrast with earlier studies and theoretical predictions of voluntary disclosure, however, the paper does not find any relationship between the level of information asymmetry and intellectual capital disclosure.Research limitations/implications – One limitation refers to the content analysis. Analyzing the annual reports based on the spec...

An empirical investigation of the relationship between workload and performance

Purpose – The purpose of this paper is to examine the effect of workload on quantitative and qualitative job performance. Different levels of workload can affect performance of employees, and it is important for firms to assess the effect of this in order to improve capacity decisions. The literature is not entirely clear on the relationship and calls for further empirical evidence on that matter. Design/methodology/approach – The study uses field data from a mid-sized grocery supplier. In total, 9,210 observations of 27 employees over three years and eight months are analyzed with different statistical models. Employees all work in the same department so that it is a very homogenous data set. Findings – Results show that there is an inverted U-shape relationship between workload and performance. Output of employees increases up to a certain point after which it decreases. Similarly, the quality of performance is highest under moderate levels of workload, which provides evidence against a tradeoff between...