Intelectual capital disclousera study on selected
Journal of intellectual capital special issue on “ten years after: the past, the present & the future of scholarly investigation on intangibles and intellectual capital” selected papers from the 10th anniversary of the eiasm workshop on ‘intangibles, intellectual capital and extra-financial information’ the journal of intellectual capital (jic) organizes a special issue to be published. Intellectual capital disclosure is not only from the availability of information content regarding with the intellectual capital but it also have to understand the meaning of those information. On the importance of disclosing information on intellectual capital in financial statements, ghasempour & yusof (2014) in their study of 65 malaysian companies listed on tehran stock exchange from 2005 to 2012, reported that assets, intellectual capital and human resources have.
The effect of intellectual capital disclosure on the value creation: an empirical study using tunisian annual report international journal of accounting and financial reporting, 3(1), 81-107 petty, r, & guthrie, j (2000. A study on intangible assets disclosure an evidence from indian companies - download as pdf file (pdf), text file (txt) or read online. In this study, we examine the factors that determine the proportion of intellectual capital disclosure in the annual reports for the purpose of the study 30 indian knowledge-intensive companies (software, pharmaceuticals, and finance) are selected (on the basis of highest market capitalisation) for the period 2009-2012.
This study examines the annual reports of the top 20 information technology companies listed on the bombay stock exchange with a view to evaluate the prevailing practices of recording and reporting of intellectual capital. Fund management, intellectual capital, intangibles and private disclosure country covered: scotland study method was adopted because of the limited prior research and because this research method allows rich this type of information allowed fms to rank sell side analysts and select a small group to provide research, and. Intellectual capital disclosure in india: content analysis of “teck” firms bharathi kamath 2008-09-26 00:00:00 purpose – the purpose of this paper is to study the extent of voluntary intellectual capital disclosers in india's emerging information, communication and technology sector and the relationship between the size of the firm and. In contrast to most prior research in this area, which focuses on actual disclosures, this study uses a large-scale direct method to investigate the factors that a key preparer group believes influence intellectual capital (ic) disclosure decisions ic disclosures are typically characterised by uncertainty of interpretation and high levels of commercial sensitivity. In this study, we test the relationship between intellectual capital disclosure (icd) and audit risk and we assess the effect of icd and audit risk on audit fees to do so, we use data from the esg asset4 database (thomson reuters datastream) on 166 uk and 27 italian listed firms that issue stand-alone social and intellectual capital statements.
Objective: this is an exploratory study, which focuses on two issues: (a) mapping the current state of intellectual capital (ic) reporting scenario, and (b) attempt to measure the value of ic by the selected 8 companies in the indian pharmaceutical industry during the 5 financial years. Disclosure of intellectual capital in annual reports: an empirical study of the indian it corporations disclosure studies, widely reported in the literature, were conducted in australia, u k & ireland, sweden, canada, of the annual reports for these selected corporations were obtained for two years, 2007-08 and 2008-09 from their. The purpose of this paper is to investigate the extent and determinants of sustainability disclosure practice in nigeria the second objective is to examine if the effectiveness of intellectual capital moderates the relationship between board governance mechanisms and sustainability disclosure. Research on the disclosure of intellectual capital has been done in some countries, but the study has limitations that are using small sample and a limited time (williams, 2001, in bezhani, 2010.
Intelectual capital disclousera study on selected
This study examines the informational value of intellectual capital on tunisian financial markets, which appears as a highly topical issue, especially with the broadening notion of the intellectual capital and its increasing role in investment decisions. What is 'intellectual capital' intellectual property is the value of a company or organization's employee knowledge, skills, business training or any proprietary information that may provide the. Abstract title: intellectual capital disclosure in swedish knowledge companies - a study on how intellectual capital is accounting for in three swedish knowledge companies problem: an organization has two kinds of assets material assets and immaterial assets, also known as intellectual capital. Blaise m sonnier (2008) “intellectual capital disclosure: high-tech versus traditional sector companies”the study was focused on htcs had a higher frequency of disclosure of customer capital, organizational capital, human capital, and intellectual property than tscs.
- Sample companies are selected, for this study, from the group-a category companies of the listed companies of bombay stock exchange we have employed keywords: intellectual capital, disclosure, annual reports, content analysis, developing countries, knowledge intensive companies.
- You're reading disclosure of information on intellectual capital and market information needs: a delphi explorative study.
- In the 21st century, economic growth will be driven by people leveraging their know‐how, innovation and reputation, surpassing the contributory role of capital, land and equipment in today’s knowledge-based economies, intellectual capital (ic), in addition to financial and physical capital.
Uk reporting of intellectual capital a report by professor jeffrey unerman, royal prior studies which have tended to focus on the annual report and/or intellectual capital firstly, it seeks to ascertain the type, amount and patterns of intellectual capital disclosures (icd) reported via different media among a selection of large uk. Abstract the objectives of this paper are to investigate the extent of the intellectual capital disclosure and the relationship between intellectual capital disclosure and corporate governance variables in malaysian public listed companies. Intellectual capital and its association with financial performance: a study of indian textile sector 1 r deep, the study provides useful knowledge to the researchers and managers regarding intellectual capital disclosure and its relation with financial performance the study revealed that intellectual capital and profitability was.