A review of intellectual capital disclosure from the sell-side analyst perspective

Using extant literature, this paper examines a number of key issues relating to sell-side analysts disclosing intellectual capital (IC), addressing some of the weaknesses and gaps. The paper begins by reviewing the IC and analyst literature from the perspective of sell-side analyst research. It then reviews theoretical perspectives with a view to providing diverse analogies from both positivist and critical angles. Methodological issues are scrutinized to review limitations and to strengthen the application of research methods. The paper concludes by arguing for broadening the research base of sell-side analyst research and offers suggestions for doing so.