Download or read book Determinants of Intellectual Capital Disclosure and Its Impacts on Audit Effort and Analyst Forecast Accuracy written by Juan Hong and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This note is part of Quality testing.

Download or read book The Status and Determinants of Intellectual Capital Disclosure in the Annual Reports of Listed Companies in New Zealand and Australia written by Wei Keong Chin and published by . This book was released on 2004 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies written by Siti Mariana Taliyang @ Alias and published by . This book was released on 2010 with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Determinants of Intellectual Capital Disclosure written by Mohammed Shameem V. T. and published by . This book was released on 2019 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book The Explanatory Factors of Intellectual Capital Disclosure to Financial Analysts written by Emma García-Meca and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book The Trends Determinants Usefulness and Effects of Intellectual Capital Disclosure written by Ousama AbdulRahman Anam and published by . This book was released on 2009 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book World Congress on Intellectual Capital Readings written by Nick Bontis and published by Routledge. This book was released on 2007-06-07 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: An impressive collection of the latest cutting-edge work in the dynamic field of intellectual capital. Experts from around the world discuss the current state of affairs from a variety of perspectives, providing a cross-disciplinary view of the field. All contributors presented their research at the top global conference in this field - the World Congress on Intellectual Capital. The underlying theme of the book is to explain how an organization can identify, measure, manage, leverage and act upon its collective intelligence towards the pursuit of sustainable innovation. The book is divided into three main parts which first establish a foundation of literature, then examine various measurement approaches and finally conclude with a variety of applications. "This collection of papers from the conference is special for its seminal research, strategic visions, and thought-provoking discussions. Make sure this book has a place in your library!" Dr. Jac Fitz-enz, Founder and Chairman, Saratoga Institute

Download or read book Intellectual Capital written by Annie Brooking and published by . This book was released on 1997 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an "ideas" book for managers keen to understand and interpret the nature of a business which principally sells its knowledge: knowledge assets based in its people, systems, brands, intellectual property and other intangibles.

Download or read book Research Handbook on Intellectual Capital and Business written by Dumay, John and published by Edward Elgar Publishing. This book was released on 2021-12-07 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essential Research Handbook examines the state-of-the-art methodologies being applied to the expanding field of intellectual capital (IC) research. It offers an overview of the contemporary issues and methods in the field, providing insight and inspiration for emerging and established academics in their own research.

Download or read book Intellectual Capital Disclosure in Initial Public Offering Prospectuses written by Inderpal Singh and published by . This book was released on 2008 with total page 896 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contrary to expectations corporate governance structure does not significantly negate the negative moderating influence of proprietary costs on the positive intellectual capital disclosure - ownership retention association. Finally, Paper 6 concentrates on exploring the potential influence of corporate governance structures on intellectual capital disclosure levels. Results indicate a positive (albeit minor) association between an lPO's corporate governance structure and intellectual capital disclosure.

Download or read book Intellectual Capital written by Johan Roos and published by NYU Press. This book was released on 1998-03 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning appropriately with an executive summary, this guide to the new business world introduces an intellectual capital approach. The Scandinavian editors define IC "as a language for thinking, talking and doing something about the drivers of companies' future earnings." Such a new language entails new measures (the IC-index approach), ways to connect to shareholder value, and ultimately, a new meaning of management. Annotation copyrighted by Book News, Inc., Portland, OR

Download or read book An Investigation of Intellectual Capital Disclosure in Annual Reports of UK Firms written by Jing Li and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the intellectual capital (IC) disclosure practices in the annual reports of 100 listed UK firms selected from sectors considered to be IC-intensive. It also investigates the possible determinants of such disclosure practices from the three perspectives of corporate governance structure, company characteristics and market factors. IC disclosures were captured using content analysis, and were measured by a disclosure index, supported by word count and percentage of word count metrics to assess the variety, volume and focus of IC disclosure respectively, at both overall and subcategory levels. The presentational formats and locations of IC disclosures were also recorded. The results indicate that the UK firms sampled provide considerable IC information in their annual reports, mainly in text form, with popular use of numerical information, while the use of graphs and pictures for many IC elements remains low. The distribution of IC disclosures, captured in three categories, varies by the three measures of disclosure applied. IC information was found in virtually all sections of the annual report and was most concentrated in the Operating and Financial Review section. IC terms typically used in the academic literature do not feature in the sampled annual reports. The results of the statistical analyses based on the three measures of IC disclosure indicate significant associations with a number of corporate governance factors (i.e. board composition, share concentration, audit committee size and frequency of meeting, board directors' shareholding, audit committee directors' shareholding, and board directors with cross-directorships), company characteristics (i.e. firm size, profitability, and listing age), and market factors (i.e. 'hidden value', share price volatility, share turnover, and multiple listing). These findings offer support for a number of theories, such as information asymmetry, agency and signalling theory. The influence of these explanatory factors on human, structural and relational capital disclosures, based on all three disclosure measure metrics, as well as on the format of IC disclosure, was also explored. The study also finds that its IC framework is more effective than a less detailed framework used in prior studies for the purpose of examining IC disclosure practice and its determinants. The study contributes to the further advancement of the state of knowledge in relation to IC disclosure both empirically and methodologically. It provides information users, preparers, regulatory bodies and academics with a state-of-the-art understanding of IC disclosure practices in the annual report. The transparent content analysis process enables future replication and comparison of results. The rigorous measurements of IC disclosure, the greater specificity of disclosure about the location and presentational format, and the more detailed IC research framework can be usefully applied by other studies. By examining the relationship between explanatory factors and IC disclosure, it helps shareholders and other groups of information users as well as the regulatory bodies to identify factors that may encourage IC disclosure in the annual report.

Download or read book Human Resource Costing and Accounting written by Jan-Erik Gröjer and published by . This book was released on 1996 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ECIIC 2019 10th European Conference on Intangibles and Intellectual Capital written by Prof. Massimo Sargiacomo and published by Academic Conferences and publishing limited. This book was released on 2019-05-23 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ICICKM2015 12th International Conference on Intellectual Capital Knowledge Management Organisational Learning written by Vincent Ribière and Lugkana Worasinchai and published by Academic Conferences and publishing limited. This book was released on 2015-10-20 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Relationship Between Recognised Intangible Assets and Voluntary Intellectual Capital Disclosure written by Frank Schiemann and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose: The capitalisation of intangible investments is discussed controversially in the financial accounting literature. International accounting standards are concerned with this issue and generally demand more intellectual capital to be recognised on the face of the balance sheet. If investors and analysts already gather monetary information about intangible assets from the financial report and find such information useful, then the necessity to complement such information with voluntary intellectual capital disclosure will diminish. Accordingly, there should be an association between recognized intangible assets and voluntary intellectual capital disclosure.Methodology: We analyse the voluntary disclosure of 264 investor conference and roadshow presentations of German DAX 30 firms in the year 2001, 2003, 2005, and 2007. We apply regression models to analyse the association between recognition of intangible assets and voluntary intellectual capital disclosure and control for other determinants of voluntary disclosure.Findings:We find that the magnitude of recognized intangible assets is significantly and negatively associated with the quantity and quality of voluntary intellectual capital disclosure. We show that this association is mainly driven by goodwill accounting. In more detailed analyses we find different directions (positive, negative and insignificant) of this relationship for different categories of intellectual capital.Implications:Future studies on voluntary intellectual capital disclosure need to consider recognized intangible assets as a determinant to avoid omitted variable problems.Originality/value:The paper provides primary evidence on the association between recognized intangible assets and voluntary intellectual capital disclosure.

Download or read book Intellectual Capital in Organizations written by Patricia Ordoñez de Pablos and published by Routledge. This book was released on 2014-12-05 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a global competitive economic environment, resources that are scarce or irreplicable are a source of sustained competitive advantage for companies and organizations. Knowledge-based resources are a major and increasing driver of long term competitive advantage. Most accounting standards however do not allow for knowledge-based resource calculations, including the most important of these, intellectual capital. Intellectual capital is the collective knowledge, documented and otherwise, of individuals in an organization. In the absence of accounting standards to numerically evaluate intellectual capital, some institutions have devised their own reports and statements. But why should companies, universities, and research centers measure these resources? How are intellectual capital statements built? How does one set targets, and what indicators should they include? This book reviews the development of the field of intellectual capital reporting, including core concepts, latest developments, the main components of intellectual capital, how a statement is built, and key indicators of each component. It further analyzes experiences from a variety of pioneering companies and institutions around the globe in measuring intellectual capital, including case studies from educational and research institutions, and provides crucial transnational comparisons. Authors Ordóñez de Pablos and Edvinsson examine the challenges and next steps for the harmonization of intellectual capital reports, consider the creation of a special international agency for intellectual capital reporting standards, and evaluate the weaknesses of current standards and how they might be overcome.