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Beneficios y costes de la divulgación de información sobre capital intelectual: evidencia empírica en las universidades públicas españolas/Benefits and Costs of Intellectual Capita...
RAMÍREZ CÓRCOLES, YOLANDA; SANTOS PEÑALVER, JESÚS F.; … - In: Estudios de Economía Aplicada 29 (2011) Diciembre, pp. 905-905
might result from this disclosure. The obtained results show that, in the opinion of members of the Social Councils in … Spanish public universities, intellectual capital disclosure results in higher transparency of the institution, increased user …
Persistent link: https://www.econbiz.de/10009421544
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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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Demanda de información sobre capital intelectual en las Universidades públicas españolas
Ramírez Córcoles, Yolanda; Peñalver, Santos; F, Jesús; … - In: Cuadernos de Gestión (2012)
[ES] En el actual contexto de la Sociedad del Conocimiento las instituciones de educación superior deben prestar una atención preferente a las nuevas demandas informativas de sus stakeholders. El objetivo de este trabajo será evidenciar la necesidad de que las universidades incorporen...
Persistent link: https://www.econbiz.de/10011277794
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Propuesta de un Informe de Capital Intelectual para las instituciones de educación superior españolas/Proposal of Intellectual Capital Report to Spanish Higher Education Institutio...
RAMÍREZ CÓRCOLES, YOLANDA; SANTOS PEÑALVER, JESÚS F. - In: Estudios de Economía Aplicada 31 (2013) Septiembre, pp. 525-554
El capital intelectual llega a ser un tema fundamental en las universidades debido, principalmente, al hecho de que el conocimiento es el principal output e input en estas instituciones, lo cual nos lleva a plantear la necesidad de que las universidades españolas presenten información sobre su...
Persistent link: https://www.econbiz.de/10010700744
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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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What natural capital disclosure for integrated reporting? Designing & modelling an Integrated Financial - Natural Capital Accounting and Reporting Framework.
Houdet, Joel; Burritt, Roger; Farrell, N. Farrell, Katharine - Applied Research Division, Synergiz - 2014
helping improve the accounting and disclosure practices of reporting organisations. Though various frameworks and standards …
Persistent link: https://www.econbiz.de/10010797797
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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