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 and published by . This book was released on 2014 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objectives of this study are to identify the determinants and the extent of intellectual capital disclosure among Malaysian listed firms. The variables tested in this study are (1) age (2) size (3) leverage (4) profit; (5) ownership and (6) growth. A sample of 150 companies listed in Bursa Malaysia was selected consisting of five industries: Information Technology, Consumer Product, Industrial Product, Trading/Services and Finance. The result show that about 72.6 percent of the companies selected disclosed intellectual capital in their annual reports. That data show that our variables are determinants of intellectual age, size, director ownership and growth.
Download or read book Intellectual Capital Disclosures in the Annual Reports written by Madan Lal Bhasin and published by . This book was released on 2015 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: The omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. This study attempts to provide an insight into the style of IC disclosures done by the IT-sector corporations from India and Australia. We conducted a comparative study of 16 Indian and 20 Australian companies in which the "content analysis" was performed on their annual reports. The results of this study confirmed that IC disclosure by the companies from these countries are found to be low, mostly reported in a narrative form, and IC disclosure had not received any preference from the mentors of these corporations. A major recommendation for corporations is to develop strategic and tactical initiative that provide for "voluntary" disclosing of IC. These initiatives may initially be used for internal management purposes, but an external stakeholder-focus IC report should be the ultimate long-run goal.
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 ECIC 2013 Proceedings of the 5th European Conference on Intellectual Capital written by Lidia Garcia and published by Academic Conferences Limited. This book was released on 2013 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 Intellectual Capital Reporting Practices of the Top Australian Firms written by Indra Abeysekera and published by . This book was released on 2013 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using content analysis of annual reports of the top 20 firms (by market capitalization) listed on the Australian stock exchange in 2004, this paper describes the state of intellectual capital reporting practices in Australia. The paper also compares the results with a previous Australian study by Guthrie and Petty (2000) and reconfirms that reporting of intellectual capital is yet to be done within a consistent framework. The IC reporting examined was not structured and systematic. There is still no established and generally accepted Australian framework for IC reporting, which could be a reason for inconsistency. Of the IC-related information reported, 73% was in qualitative terms, which essentially creates difficulty in setting benchmarks for managing, measuring and reporting IC performance. External capital was the most reported category, with 48% of the overall IC reporting in this category. It was followed by internal capital with 31% and human capital with 21%. When compared to previous studies, the descriptive statistics show that there has been a modest increase in IC reporting. However, the increase in quantitative reporting is remarkable.
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 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 Disclosure of Intellectual Capital in Annual Reports written by Madan Lal Bhasin and published by . This book was released on 2015 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: At present, disclosure of IC information across the globe is done by very few leading companies, purely on a "voluntary" basis. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements.This study attempts to provide an insight into the style of IC disclosures done by the top IT-sector corporations from India and Australia. In order to survey the recent IC disclosure practices, we conducted a comparative study of 16 Indian and 20 Australian companies in which the "content analysis" was performed on their annual reports. The results of this study confirmed that IC disclosure by the companies from these countries are found to be low, mostly reported in a narrative form, and IC disclosure had not received any preference from the mentors of these corporations. Knowledge, innovation, information technology, and people are key contributories in the future of any organization and IC is the key driver of market value in the knowledge economy. A major recommendation for corporations is to develop strategic and tactical initiatives that provide for "voluntary" disclosing of IC. These initiatives may initially be used for internal management purposes, but an external stakeholder-focus IC report should be the ultimate long-run goal.
Download or read book Non financial Disclosure and Integrated Reporting written by Lino Cinquini and published by Springer Nature. This book was released on 2022-02-18 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.
Download or read book Corporate Governance Drivers of Voluntary Intellectual Capital Disclosure written by Tariq Hassaneen Ismail and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study provides further insights on the key corporate governance drivers of intellectual capital (IC) disclosure in Egyptian companies. It uses IC disclosure index of three components; internal capital, external capital, and human capital to identify IC disclosure level in annual reports of the largest 100 companies listed in the Egyptian Stock Exchange (EGX). Descriptive statistics, multivariate analysis, and the association between IC disclosure levels and three potential explanatory corporate governance characteristics namely: (i) board composition, (ii) ownership structure, and (iii) audit committee provide the basis for discussion. The results suggest that blockholders' ownership, government ownership and audit committee are the explanatory variables that could have significant impact on voluntary intellectual capital disclosure by Egyptian companies, whereas board independence, and management ownership has no impact on IC disclosure. Additionally, firm size and leverage do influence IC disclosure levels in Egyptian companies. The survey results may assist regulators to understand the impact of corporate governance factors on companies' IC voluntary disclosure levels and thereby help them specify ways to regulate disclosure on IC in an attempt to improve the quality of information disclosed to stakeholders.
Download or read book Intellectual Capital Disclosures by Indian and Australian Information Technology Companies written by Mahesh Joshi and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this paper is to investigate and compare the voluntary reporting of intellectual capital (IC) by the top 20 software and technology sector companies in a developing nation, India, and a developed nation, Australia. The paper aims to highlight the differences in IC disclosure practices of the companies operating in two different economies. The study investigates the top 20 firms by market capitalization listed on the Bombay Stock Exchange in India and the Australian Stock Exchange in Australia in the year 2007-2008. Using the content analysis method, the paper reviews the annual reports of these firms to determine IC disclosure trends in India and Australia. The study has identified IC disclosure differences between Indian and Australian firms, and reports disclosures by Indian companies are on a higher scale than Australian Software and Technology Sector companies. However, levels of voluntary IC disclosure are found to be low in both the nations and most of the disclosures are declarative in nature.
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 Comparative Advantage in the Knowledge Economy written by Rajib Bhattacharyya and published by Emerald Group Publishing. This book was released on 2021-06-08 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comparative Advantage in the Knowledge Economy: A National and Organizational Resource provides a comprehensive and insightful understanding of all the dimensions of a transition from a traditional to a knowledge economy.
Download or read book Intellectual Capital Disclosures in New Zealand University Annual Reports written by James Romeo Huang and published by . This book was released on 2006 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt:
