Download or read book Factors Influencing Intellectual Capital Disclosure written by Zuliana binti Zaludin and published by . This book was released on 2007 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Analysis of the Factors Influence Intellectual Capital Disclosure Empirical Study on Property and Real Estate Company Listed in the Indonesian Stock Exchange on 2012 2014 written by Hana Febriani and published by . This book was released on 2016 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of the research is to analyze the influence of firm age, firm size, leverage, profitability, and earnings management on the intellectual capital disclosure. The population in this study is the property and real estate companies listed on the Indonesian Stock Exchange in the year 2012-2014. The number of samples in this study amounted to 96 firm year by purposive sampling method.Based on the results of research and data analysis using multiple linear regression showed that firm age, leverage, profitability, and earning management had no influence to the intellectual capital disclosure, Firm size had positive influence to the intellectual capital disclosure.
Download or read book Proceedings of the 10th International Conference on Intellectual Capital knowledge Management and Organisational Learning written by Dr Annie Green and published by Academic Conferences Limited. This book was released on 2013-01-09 with total page 702 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Quality of Intellectual Capital Disclosures written by Saarce Elsye Hatane and published by . This book was released on 2019 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study aims to examine the factors that influence the quality of intellectual capital disclosure (ICD). This study contributes to research related to ICD by using the value of the market share and financial distress as independent variables, in addition to the level of firm size. This study also tests the ICD in each of its components. Firm size is indicated by the amount of assets owned by the company; while market share is measured by the proportion of company sales in the total sales of one industry. Financial distress is indicated by the Altman-Z score, where the greater the Z-score, the safer the company from the risk of bankruptcy. ICD are more qualified if disclosures are supplemented by numerical and monetary data. The sample used is 50 agricultural and resource sectors companies registered in the Thai Stock Exchange from 2013-2017. This study finds that the quality of HCD is increasing along with the company's high assets. Market share can improve the quality of RCD, but on the other hand, reduce the quality of HCD. The safer the company from the bankruptcy risk, the higher the quality of the HCD. There are a variety of ICD measurements that can be used by subsequent research and are complemented by various other independent variables that can enrich empirical findings in ICD cases.
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 Proceedings of the International Conference Theory and Applications in the Knowledge Economy TAKE 2018 written by Gaby Neumann and published by Eduardo Tomé. This book was released on 2018-07-08 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreword TAKE 2018 follows with success the two previous editions. We gather 60 papers, presented by scholars from 15 countries which address the complex relation between theory and applications in the realm of the knowledge economy. We address specific aspects of knowledge management, human resource development and management, intellectual capital and many other scientific areas relevant for the economy of today. We hope these proceedings will summarize and illustrate well what happened in the conference and look forward for next years’ edition. Thank you very much for your participation as local organizer, keynote speaker, stream leader, reviewer, author, helper or just participant. Eduardo Tomé, Conference Chair Poznan, July 2018
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 ECMLG 2019 15th European Conference on Management Leadership and Governance written by Professor Anabela Mesquita and published by Academic Conferences and publishing limited. This book was released on 2019-11-14 with total page 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 Influence of Board Size on Intellectual Capital Disclosure by Kenyan Listed Firms written by Indra Abeysekera and published by . This book was released on 2013 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose - The purpose of this paper is to examine the effect of board size on firms disclosing more, rather than less, strategic and tactical intellectual capital resources using the top 26 of the 52 firms ranked by the Nairobi Stock Exchange for market capitalization in 2002 and in 2003. This study identifies intellectual capital disclosure by three separate categories: internal capital, external capital, and human capital. Hence, this study examines the influence of board size on six disclosure outcomes. Design/Methodology/Approach - The study develops hypotheses using the resource dependency theory. Using content analysis for data generation, this study classifies firms that disclose more versus those that disclose less, using the mean for all firms for each disclosure outcome. Findings - Using logistic regression, the study examines the influence of board size on each disclosure outcome and finds that firms disclosing more tactical internal capital and more strategic human capital have larger boards. Practical Implications - The findings provide insights into how a larger board size can help boards to overcome skill deficiencies in making more discretionary disclosure related to future earnings.Originality/Value - This study analyses the influence of the board size on six aspects of intellectual capital disclosure.
Download or read book Intellectual Capital Disclosure in Knowledge Rich Firms written by Jing Li and published by . This book was released on 2007 with total page 30 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 Strategy Management for Knowledge Based Organizations written by Ordóñez de Pablos, Patricia and published by IGI Global. This book was released on 2013-03-31 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the proper management, knowledge-based resources (human capital, relational capital, structural capital) aim to contribute to the creation of a competitive advantage not only for companies and institutions, but also for nations and economic regions. Intellectual Capital Strategy Management for Knowledge-Based Organizations brings together new perspectives on the knowledge-based view of strategy management as it considers the role of companies, organizations, and nations in the storage and measurement of their knowledge. This book is useful for industry leaders, practitioners, academics and scholars interested in emerging aspects of knowledge management and industry services.
Download or read book The New Organizational Wealth written by Karl Erik Sveiby and published by Berrett-Koehler Publishers. This book was released on 1997 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sveiby offers practical advice on how to manage knowledge companies - such as accounting firms, management consulting firms, advertising agencies and computer consultants - and their employees
Download or read book Intellectual Capital Disclosure and Cost of Equity written by Paola Rossi and published by . This book was released on 2018 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Digital Economy and New Value Creation written by Mihail Busu and published by Springer Nature. This book was released on 2022-08-18 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes a selection of the best papers from the 15th International Conference on Business Excellence, Digital Economy and New Value Creation, ICBE 2021, held in Bucharest, Romania, in March 2021. This book is a collection of research findings and perspectives related to the digital economy and new value creation, led by the set of improvements and changes in the economic, societal and technological structures and processes towards the effort of reaching the sustainability goals.
Download or read book The Influence of Intellectual Capital Investment Risk Industry Membership and Corporate Governance on the Voluntary Disclosure of Intellectual Capital by UK Listed Companies written by and published by . This book was released on 2008 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt:
