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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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Información de los recursos intangibles ocultos: ¿memorias de sostenibilidad o informe anual?
Tejedo Romero, Francisca - In: European Research on Management and Business Economics … 22 (2016) 2, pp. 101-109
disclosure that companies have for provide voluntary information. In recent years, sustainability reports have become in the main …
Persistent link: https://www.econbiz.de/10012115896
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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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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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Board leadership structure and human capital disclosure: Role of independent directors
Tejedo-Romero, Francisca; Tejada Ponce, Angel; … - In: European Research on Management and Business Economics … 29 (2023) 3, pp. 1-12
disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital …
Persistent link: https://www.econbiz.de/10014525648
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Conformity of annual reports to an integrated reporting framework: ASE listed companies
Altarawneh, Ghada A.; Al-Halalmeh, Asma’a Omar - In: International Journal of Financial Studies 8 (2020) 3, pp. 1-24
The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporate characteristics (size, age, quality...
Persistent link: https://www.econbiz.de/10013200297
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Women directors and disclosure of intellectual capital information
Tejedo-Romero, Francisca; Lima Rodrigues, Lúcia; … - In: European Research on Management and Business Economics … 23 (2017) 3, pp. 123-131
women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information … significant positive effect on levels of disclosure of IC information. This appears due to the presence of women on boards serving … requirements relating to disclosure by capital market regulators. …
Persistent link: https://www.econbiz.de/10012115936
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Risk, risk conflicts, sub-politics and social and environmental accounting and accountability in Scottish salmon farming
Georgakopoulos, Georgios - In: SPOUDAI - Journal of Economics and Business 68 (2018) 2/3, pp. 3-38
The aim of this paper is to offer a theoretical analysis, inspired by research into social theories of risk, of the social and environmental accounting processes observed in an earlier empirical study on Scottish salmon farming. Social and environmental accounting and accountability processes in...
Persistent link: https://www.econbiz.de/10011994286
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Models and Practices of Corporate Governance Worldwide
Ungureanu, Mihaela - In: CES Working Papers 4 (2012) 3a, pp. 625-635
In the current context of globalization, we can no longer talk about increasing organizational value ignoring the interests of shareholders, employees, business partners, etc. Such interests may come into conflict, leading to internal conflicts, with negative influence on the entity’s...
Persistent link: https://www.econbiz.de/10012017034
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The effect of corporate governance elements on corporate social responsibility reporting of listed companies in Vietnam
Nguyen, Thanh Hung; Nguyen, Quynh Trang; Nguyen, Duc Minh; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-21
This paper examines the impact of various corporate governance characteristics on the disclosure of corporate social … between board independence, board size, CEO duality, foreign ownership, government ownership, and the disclosure level of CSR … reporting. We employed a content analysis to measure CSR disclosure level by using the CSR reporting index (CSRRI) with 17 items …
Persistent link: https://www.econbiz.de/10014527390