The Determinants of Intellectual Capital Disclosure
Title | The Determinants of Intellectual Capital Disclosure PDF eBook |
Author | Chaabane Houssem Eddine |
Publisher | |
Pages | 0 |
Release | 2014 |
Genre | |
ISBN |
The study examines the relationship between the corporate disclosure on intellectual capital and five firm characteristics namely size, leverage, profitability, age and industry type. The research uses a meta-analysis technique by taking 19 articles published between 2003 to 2013. In this way, this study integrates and accumulates the findings of prior studies. The research finds a significant relationship between intellectual capital disclosure and the independent variables: size, profitability and industry.
Determinants of Intellectual Capital Disclosure and Its Impacts on Audit Effort and Analyst Forecast Accuracy
Title | Determinants of Intellectual Capital Disclosure and Its Impacts on Audit Effort and Analyst Forecast Accuracy PDF eBook |
Author | Juan Hong |
Publisher | |
Pages | 0 |
Release | 2021 |
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The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies
Title | The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies PDF eBook |
Author | Siti Mariana Taliyang @ Alias |
Publisher | |
Pages | 101 |
Release | 2010 |
Genre | Disclosure in accounting |
ISBN |
Determinants of Intellectual Capital Disclosure
Title | Determinants of Intellectual Capital Disclosure PDF eBook |
Author | Mohammed Shameem V. T. |
Publisher | |
Pages | 9 |
Release | 2019 |
Genre | |
ISBN |
Globalization and rapid technological development have created the lot of changes in the different sects of human life, including business sector. One of it is that traditional accounting and reporting practices couldn't explain the exact status of the business because of increasing importance of intangible assets rather than tangible. As an evidence for this, researchers have identified the growing disparity between book value and market value of the company. Hence, this paper is an effort to identify the determinant of Intellectual capital disclosure which is firm-specific in Indian context. As far IC concerned, it possesses a vital role because of as said before increasing disparity between market value and book value of companies. Literature are saying IC can explain or at least can reduce this disparity. This study has chosen leading pharmaceutical companies included in Pharma sector. For this study, annual reports of a sample of 10 companies from NSE Pharma Index are analyzed over a three-year period from 2015-2017. Content analysis has been applied to calculate Intellectual Capital Disclosure score and Regression models are used to examine the relationship between IC disclosure and the selected variables. Results reveal that IC disclosure in Indian pharmaceutical sector is increasing year by year. While considering multiple regression analysis, the age of the company and number of independent directors are showing a significant positive relationship with Intellectual Capital disclosure. In other hand, variables such as value added intellectual coefficient (VAIC) and leverage, size of the firm and profitability are showing an insignificant relationship with IC disclosure.
The Status and Determinants of Intellectual Capital Disclosure in the Annual Reports of Listed Companies in New Zealand and Australia
Title | The Status and Determinants of Intellectual Capital Disclosure in the Annual Reports of Listed Companies in New Zealand and Australia PDF eBook |
Author | Wei Keong Chin |
Publisher | |
Pages | 210 |
Release | 2004 |
Genre | Disclosure in accounting |
ISBN |
The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies
Title | The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies PDF eBook |
Author | Siti Mariana Taliyang |
Publisher | |
Pages | 9 |
Release | 2014 |
Genre | |
ISBN |
The objectives of this study are to identify the determinants and the extent of intellectual capital disclosure among Malaysian listed firms. The variables tested in this study are (1) age (2) size (3) leverage (4) profit; (5) ownership and (6) growth. A sample of 150 companies listed in Bursa Malaysia was selected consisting of five industries: Information Technology, Consumer Product, Industrial Product, Trading/Services and Finance. The result show that about 72.6 percent of the companies selected disclosed intellectual capital in their annual reports. That data show that our variables are determinants of intellectual age, size, director ownership and growth.
The Explanatory Factors of Intellectual Capital Disclosure to Financial Analysts
Title | The Explanatory Factors of Intellectual Capital Disclosure to Financial Analysts PDF eBook |
Author | Emma García-Meca |
Publisher | |
Pages | |
Release | 2014 |
Genre | |
ISBN |
The objective of this paper is to assess the information dealing with intellectual capital that firms disclose in presentations to sell-side analysts and the influences on these disclosures. Analysis of a sample of 257 reports from listed Spanish companies for 2000-2001 shows differences in disclosure levels by categories of intellectual capital. Companies usually report information regarding strategy, customers, and processes; information about research, development, and innovation is less often reported to financial analysts. Larger companies disclose higher levels of intellectual capital information, frequently outside presentations conducted after quarterly, half-year, or annual results announcements.