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The impact of intellectual capital disclosure on cost of equity capital: A case of French firms
Boujelbene, Mohamed Ali; Affes, Habib - In: Journal of Economics, Finance and Administrative Science 18 (2013) 34, pp. 45-53
The purpose of this paper is to examine empirically the impact of intellectual capital disclosure (IC) on cost of … disclosure with its two components (human capital, structural) and the cost of equity. However, the negative impact of the … relational capital disclosure is not validated. The results in this paper are of considerable importance to both policy makers …
Persistent link: https://www.econbiz.de/10011859345
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Do poor and good performing companies report differently? The readability and impression management in corporate narrative documents: Evidence from Northern Europe
Pasko, Oleh; Minta, Stanislaw; Rudenko, Serhii; … - In: Verslas: Teorija ir praktika / Business: Theory and Practice 21 (2020) 2, pp. 835-849
The purpose of this paper is to assess the effect of financial performance on textual features of the CEO's statement. Specifically, given the incentives of poorly performed companies engage in impression management, the study investigates whether companies' reporting strategy hinges on its...
Persistent link: https://www.econbiz.de/10012703650
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Do poor and good performing companies report differently? : the readability and impression management in corporate narrative documents : evidence from Northern Europe
Pasko, Oleh; Minta, Stanislaw; Rudenko, Serhii; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 2, pp. 835-849
The purpose of this paper is to assess the effect of financial performance on textual features of the CEO’s statement. Specifically, given the incentives of poorly performed companies engage in impression management, the study investigates whether companies’ reporting strategy hinges on its...
Persistent link: https://www.econbiz.de/10012503260
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INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES â€" THEORETICAL FRAMEWORK
Victoria, Bogdan; Judit, Platon; Mariana, Farcas - In: Annals of Faculty of Economics 1 (2011) special, pp. 275-283
One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital … disclosure practices using as the source of our documentation books, articles, working papers and online publications. So, in the … reporting and disclosure issues. …
Persistent link: https://www.econbiz.de/10009366197
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Firm characteristics and intellectual capital disclosure in IPO prospectuses
Alcaniz, Leire; Gomez-Bezares, Fernando; Ugarte, Jose … - In: Academia Revista Latinoamericana de Administración 28 (2015) 4, pp. 461-483
disclosure and firms’ characteristics. Findings The paper concludes that the companies that provide more information about IC in …
Persistent link: https://www.econbiz.de/10014677220
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Intellectual Capital: A Critical Approach on Definitions and Categorization
Gioacasi, Diana - In: CES Working Papers 6 (2014) 4, pp. 57-62
Intellectual capital has become the leading resource for creating economic value and there are an important number of publications focused on this area of research. In spite of the interest for this area of research, the existence of different terms regarding intellectual capital makes the...
Persistent link: https://www.econbiz.de/10012017177
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Do Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance Affect Indonesia's Mining Companies Value?
Putri, Nadia Azalia - 2017
Responsibility (CSR) disclosure, and Good Corporate Governance (GCG) on the value of mining companies (as measured by Tobin's Q … Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). CSR disclosure was …
Persistent link: https://www.econbiz.de/10012952437
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Egyptian Listed Companies Reporting on Intellectual Capital
Ismail, Tariq Hassaneen - 2009
companies were found. Levels of voluntary disclosure of IC items are relatively low while disclosures are dominated by customer … disclosure in annual reports of companies.This paper makes an original contribution to the growing body of empirical studies on …
Persistent link: https://www.econbiz.de/10012766276
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THE TRANSPARENCY IN THE REPORTING OF INTELLECTUAL CAPITAL: BETWEEN THE MANAGEMENT RESPONSIBILITY AND THE STAKEHOLDERS' REQUIREMENTS
Roxana-Manuela, Dicu - In: Annals of Faculty of Economics 1 (2011) 1, pp. 609-615
The increasingly ample orientation of the companies towards the intellectual capital is based on the rediscovery of this resource with (almost) unlimited potential, generating economic benefits for a company. Given its importance, the information needs of stakeholders on this line have...
Persistent link: https://www.econbiz.de/10009366218
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Intellectual Capital Reporting in Knowledge Economy of Egypt
Ismail, Tariq Hassaneen - 2011
indicate that levels of voluntary disclosure of IC items are relatively low while disclosures are dominated by customer …
Persistent link: https://www.econbiz.de/10014199537