The determinants of intellectual capital disclosure: a meta-analysis review

2015 ◽  
Vol 9 (3) ◽  
pp. 232-250 ◽  
Author(s):  
Chaabane Oussama Houssem Eddine ◽  
Shamsul Nahar Abdullah ◽  
Fatima Abdul Hamid ◽  
Dewan Mahboob Hossain
Keyword(s):  
Intellectual Capital ◽  
Design Methodology ◽  
Meta Analysis ◽  
Corporate Disclosure ◽  
Firm Characteristics ◽  
Systematic Analysis ◽  
Content Type ◽  
Industry Type ◽  
Analysis Technique ◽  
The Relationship

Purpose – The study aims to examine the relationship between the corporate disclosure on intellectual capital and five firm characteristics, namely, size, leverage, profitability, age and industry type. Design/methodology/approach – The research uses a meta-analysis technique by taking 19 articles published between 2003 and 2013. Thus, this study integrates and accumulates the findings of prior studies. Findings – The research finds a significant relationship between intellectual capital disclosure (ICD) and the independent variables: size, profitability and industry. Originality/value – This study provides a systematic overview of the determinants of ICD by using a meta-analysis approach. A systematic analysis is currently lacking in the ICD literature; hence, this study attempts to resolve the mixed findings of prior studies.

Exploring intellectual capital disclosure as a mediator for the relationship between IPO firm-specific characteristics and underpricing

2015 ◽  
Vol 16 (3) ◽  
pp. 639-660 ◽  
Author(s):  
Shaw Warn Too ◽  
Wan Fadzilah Wan Yusoff
Keyword(s):  
Initial Public Offerings ◽  
Intellectual Capital ◽  
Design Methodology ◽  
Firm Characteristics ◽  
Content Type ◽  
Public Offerings ◽  
Intangible Resources ◽  
The Cost ◽  
The Relationship ◽  
Practical Implications

Purpose – The purpose of this paper is to examine the direct and indirect impact of firm-specific characteristics on the level of underpricing among Malaysian initial public offerings (IPOs). Design/methodology/approach – Content analysis of IPO prospectuses was used for 331 firms underwent listing between 2002 and 2008. The extent of disclosure was computed by applying the disclosure index of Bukh et al. (2005). Findings – Of the five firm characteristics examined, there is a direct relationship between the firm’s financial performance and the level of foreign activity, and the level of underpricing, instead of being mediated through disclosure. However, some firm characteristics have direct influence on the extent of disclosure but do not have any influence on underpricing. Research limitations/implications – This empirical study concentrates on the Malaysian IPOs on a single disclosure mechanism. Other disclosure items can be examined together with the intellectual capital disclosure items. Practical implications – As the findings reveal that the extent of disclosure is relatively low in influencing the level of underpricing. Had the disclosure been higher, it may have some influence on underpricing. The accounting governance board need to regulate the disclosures of the intangible resources so that the level of underpricing can be minimized. Originality/value – This study provides new insight for the examination of direct and indirect (through disclosure) association between firm-specific characteristics and underpricing. The findings shed some lights to the IPO issuers to enhance disclosure so that the cost of capital can be reduced.

The relationship between work engagement and workaholism: a systematic review and meta-analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yunsoo Lee ◽  
Jae Young Lee ◽  
Jin Lee
Keyword(s):  
Systematic Review ◽  
Work Engagement ◽  
Design Methodology ◽  
Meta Analysis ◽  
Future Research ◽  
Content Type ◽  
Extant Literature ◽  
Heavy Work ◽  
Person Centered Approach ◽  
The Relationship

Purpose The purpose of this study is to clarify the relationship between two sub-constructs of heavy work investment: work engagement and workaholism. Design/methodology/approach The authors conducted a systematic review and meta-analysis to synthesize and critically assess existing research on the relationship between these concepts. Findings The review revealed three major shortcomings of the extant literature: a dichotomous perspective, variations in measurements and the unaddressed complexity of the relationship. Originality/value Based on these findings, this study provides a discussion on the limitations and suggestions for future research on work engagement and workaholism, including using a person-centered approach.

New trends in intellectual capital reporting

2018 ◽  
Vol 19 (4) ◽  
pp. 814-835 ◽  
Author(s):  
Francesca Manes Rossi ◽  
Giuseppe Nicolò ◽  
Paolo Tartaglia Polcini
Keyword(s):  
Intellectual Capital ◽  
Design Methodology ◽  
Information Needs ◽  
Ordinary Least Squares ◽  
Least Squares Regression ◽  
University System ◽  
Content Type ◽  
Explanatory Factors ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to explore a new way to disclose intellectual capital (IC) in universities through their websites. Going beyond traditional tools used for intellectual capital disclosure (ICD), this study aims at identifying possible determinants of ICD via the web. Design/methodology/approach This paper analyses the institutional websites of a sample of Italian universities adapting the theoretical framework developed by Low et al. (2015) to the peculiarities of the Italian university system. Moreover, the relationship between certain explanatory factors identified in previous research and the extent of online ICD represented by two disclosure indexes was tested through an ordinary least squares regression model. Findings The analysis reveals the extensive use of ICD via websites, especially regarding human and internal capital, while the disclosure of external capital through this means is still limited. Internationality and online visibility both positively affect the extent of a university’s ICD. Research limitations/implications The paper represents the first study investigating online ICD and its determinants in universities, contributing new knowledge to help answer the how and what of the matter. Practical implications The results can serve as encouragement to university managers to enhance online ICD to meet the information needs of a wider audience. Originality/value This is the first study to provide evidence about online ICD in universities and to reveal some of the possible determinants to improve this disclosure.

Intellectual capital disclosure in integrated reporting: an impression management analysis

2015 ◽  
Vol 16 (3) ◽  
pp. 661-680 ◽  
Author(s):  
Gaia Melloni
Keyword(s):  
Content Analysis ◽  
Impression Management ◽  
Intellectual Capital ◽  
Design Methodology ◽  
Public Perceptions ◽  
Integrated Reporting ◽  
Content Type ◽  
International Integrated Reporting Council ◽  
The Relationship

Purpose – Intellectual capital (IC) is fundamental to understanding how firms create value; however, current IC disclosure (ICD) has been described as inadequate due to the lack of an established IC framework and companies’ actual commitment to report IC information. The International Integrated Reporting Council aims to foster ICD by means of integrated reporting (IR); such a report should display how IC and other forms of capital (e.g. financial) contribute to value creation over time. Drawing on impression management (IM) studies, the purpose of this paper is to assess the quality of ICD offered in IR. Design/methodology/approach – A manual content analysis of all the reports available in the International Integrated Reporting Council web site is run considering both the content of ICD and specific linguistic attributes (evidence, time orientation and tone). In addition, the study tests the relationship between the positive ICD tone and specific characteristics that may incentive managers to manipulate their disclosure to determine whether firms use ICD to manage public perceptions of corporate behaviour. Findings – The results of the content analysis show that majority of ICD is focused on relational capital, with limited quantitative and forward-looking information. Additionally, compared to non-ICD, ICD is significantly more optimistic. Furthermore, the positive tone of ICD is significantly associated with declining performance, bigger size and higher level of intangibles supporting the use of ICD as an IM strategy. Originality/value – The research contributes to the literature offering evidence of the quality of the ICD offered in the IR and demonstrating that ICD offered in the IR is used by managers opportunistically to advance their image.

scholarly journals IFRS adoption and firms’ opacity around the world: what factors affect this relationship?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Samuel Mongrut ◽  
Manuel Tello Marín ◽  
Maria del Carmen Torres Postigo ◽  
Darcy Fuenzalida O’Shee
Keyword(s):  
Design Methodology ◽  
Meta Analysis ◽  
Common Law ◽  
Content Type ◽  
Factors Affecting ◽  
Ifrs Adoption ◽  
Analysis Methodology ◽  
Moderating Factors ◽  
The Impact ◽  
The Relationship

Purpose This paper aims to identify what are the moderating factors affecting the relationship between firms’ adoption of international financial and reporting standards (IFRS) and the firm’s opacity. Design/methodology/approach This study uses the meta-analysis methodology from Hunter et al. (1982) to find if the mere IFRS adoption reduces firm’s opacity and a meta-regression from Stanley and Jarrell (1989) to identify the moderating factors that may influence this relationship. Findings Contrary to previous studies, this study finds a low, negative and nonsignificant correlation between IFRS adoption and firms’ opacity, but this relationship depends on the geographical region. Using 34 results from 28 studies from different continents published between 2005 and 2018 this study finds that IFRS adoption reduces opacity in countries with common law (COML) and with more authorities’ oversight and power to enforce the rules. Originality/value This study finds two institutional commonalities between different previous studies that intend to assess the impact of the IFRS adoption upon firms’ opacity: the legal system and the authorities’ oversight power.

The relationship between intellectual capital and big data: a review

2018 ◽  
Vol 26 (3) ◽  
pp. 361-380 ◽  
Author(s):  
Federica De Santis ◽  
Claudia Presti
Keyword(s):  
Big Data ◽  
Intellectual Capital ◽  
Value Creation ◽  
Design Methodology ◽  
Content Type ◽  
A Value ◽  
Starting Point ◽  
The Relationship ◽  
Practical Implications ◽  
Decision Making Tool

PurposeThis paper aims to give an integrated framework for analysing the main opportunities and threats related to the exploitation of Big Data (BD) technologies within intellectual capital (IC) management.Design/methodology/approachBy means of a structured literature review (SLR) of the extant literature on BD and IC, the study identified distinctive opportunities and challenges of BD technologies and related them to the traditional dimensions of IC.FindingsThe advent of BD has not radically changed the risks and opportunities of IC management already highlighted in previous literature. However, it has significantly amplified their magnitude and the speed with which they manifest themselves. Thus, a revision of the traditional managerial solutions needed to face them is required.Research limitations/implicationsThe developed framework can contribute to academic discourse on BD and IC as a starting point to understanding how BD can be turned into intangible assets from a value creation perspective.Practical implicationsThe framework can also represent a useful decision-making tool for practitioners in identifying and evaluating the main opportunities and threats of an investment in BD technologies for IC management.Originality/valueThe paper responds to the call for more research on the integration of BD discourse in the fourth stage of IC research. It intends to improve this understanding of how BD technologies can be exploited to create value from an IC perspective, focussing not only on the potential of BD for creating value but also on the challenges that it poses to organizations.

How selection attributes affect golfers’ satisfaction: a meta-analysis

2019 ◽  
Vol 31 (4) ◽  
pp. 944-956
Author(s):  
Hyun-Duck Kim ◽  
Angelita Bautista Cruz
Keyword(s):  
South Korea ◽  
Design Methodology ◽  
Citation Index ◽  
Meta Analysis ◽  
Effect Sizes ◽  
Golf Courses ◽  
Asian Countries ◽  
Content Type ◽  
Facility Type ◽  
The Relationship

Purpose The purpose of this paper is to summarize the results of existing studies that addressed the relationship between the selection attributes of golf businesses and golfers’ satisfaction in South Korea. Design/methodology/approach Studies on the relationship between selection attributes and satisfaction per golf facility type were retrieved from the Korean Citation Index. Using Comprehensive Meta-Analysis version 2, the effect sizes (ESs) for the following relationships were calculated: between selection attributes and satisfaction with golf facilities in general; between selection attributes and satisfaction per distinct golf facility types (outdoor golf courses vs screen golf facilities); and between the sub-factors of selection attributes and satisfaction per golf facility. Findings Medium ESs were found between selection attributes and satisfaction with golf facilities in general (0.394), outdoor golf courses (0.336) and screen golf facilities (0.370). The choice attribute factors of accessibility, employees and concession had large effects on golfers’ satisfaction with outdoor golf courses, while services and concession had large effects on golfers’ satisfaction with screen golf facilities. Originality/value Among many Asian countries, golf is extremely popular and attracts more business than other sports; however, changes in consumer viewpoints and business trends necessitate consistent refinement. This meta-analytic approach offered a macro perspective on how golf facility administrators might sustain and develop their businesses by highlighting what choice attributes matter most to golf consumers.

A typology and meta-analysis of outsourcing relationship frameworks

2014 ◽  
Vol 7 (2) ◽  
pp. 135-172 ◽  
Author(s):  
Paul Lyons ◽  
Louis Brennan
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Meta Analysis ◽  
Two Dimensional ◽  
Review Of Literature ◽  
Content Type ◽  
Outsourcing Success ◽  
The Relationship ◽  
Practical Implications ◽  
Family Groups

Purpose – The purpose of this paper was to consider 52 conceptual frameworks identified during a systematic literature review with the aim of providing insights into various aspects of outsourcing relationships. Many authors propose these frameworks to contribute to our understanding of how outsourcing relationships are conceived, operate and evolve. A meta-analysis of these frameworks was completed. Design/methodology/approach – The approach consisted of five stages: a systematic, but focused literature review to identify relevant frameworks; a study of the selected frameworks to enable the design of a typology of framework styles, so that frameworks adopting similar styles can be compared and analysed; grouping of the frameworks into families addressing different aspects of relationships as they form, operate and evolve; using the types (from the typology) within these family groups to facilitate a meta-analysis of each group by identifying common or contrasting themes; and deriving overall observations and identifying the most robust frameworks in each group. Findings – Nine framework types are identified and named as nominal categorisation, matrix, pyramid, dependency, interaction, flowchart, two-dimensional progression, life cycle and stepped. Five logical family groups were identified addressing how relationships form, operate and evolve. These groups cover the scope of outsourcing relationship, the relationship governance, the climate of the relationship, relationship tactics and relationship evolution. Common themes were identified, and overall observations were drawn. Recommendations are also provided on the frameworks which were assessed as being most robust and likely to be of most use to practitioners and researchers. Research limitations/implications – The study considered a representative sample of frameworks identified during a systematic review of literature relating to outsourcing relationships. However, it cannot be considered fully comprehensive, and frameworks from other sources also exist. Practical implications – Outsourcing success depends on the establishment and management of a constructive relationship between the client and supplier. Frameworks assist understanding of this important aspect of outsourcing. Originality/value – This paper provides a reference point for scholars and practitioners who are interested in outsourcing relationships and may value the sources identified and the summaries, comparisons and recommendations provided.

Institutional investors and voluntary disclosure and transparency: the case of Egypt

2017 ◽  
Vol 17 (1) ◽  
pp. 134-151 ◽  
Author(s):  
Doaa El-Diftar ◽  
Eleri Jones ◽  
Mohamed Ragheb ◽  
Mohamed Soliman
Keyword(s):  
Institutional Investors ◽  
Voluntary Disclosure ◽  
Design Methodology ◽  
Positive Impact ◽  
Corporate Disclosure ◽  
Firm Characteristics ◽  
Policy Makers ◽  
Content Type ◽  
Bank Ownership ◽  
Practical Implications

Purpose Disclosure and transparency are major pillars of corporate governance which need to be greatly promoted in Egypt. This research aims to understand how different kinds of institutional investors affect levels of voluntary disclosure and transparency. Design/methodology/approach The research was conducted on the most active Egyptian companies over a period of five years. A voluntary disclosure checklist was first developed to assess levels of voluntary disclosure and transparency. Findings Empirical results support significant positive impacts of both bank ownership and foreign ownership on voluntary disclosure and transparency. Among the four firm characteristics controlled for in the research, firm size was the only one with a highly significant positive impact on voluntary disclosure and transparency. Research limitations/implications The results of this research may not be generalized to all companies, as it was only conducted on the most active firms on the Egyptian Exchange. Therefore, it is recommended that future researches integrate a more diversified sample. Practical implications The research provides empirical evidence that institutional investors are not a homogeneous group and that different kinds of institutional ownership impact differently on voluntary disclosure and transparency. As such, some institutional investors are more influential than others when it comes to increasing corporate voluntary disclosure and transparency and in reducing agency problems. Originality/value This research offers assistance to policy makers interested in enhancing corporate disclosure and transparency. It is particularly important during any adjustment to ownership policies in Egypt.

Demands, identities and repertoire of protest: an analysis of the Mexican cannabis movement

2018 ◽  
Vol 18 (2) ◽  
pp. 108-116
Author(s):  
Edgar Guerra
Keyword(s):  
Design Methodology ◽  
Deep Understanding ◽  
Civil Society Organizations ◽  
Structured Interviews ◽  
Systematic Analysis ◽  
Content Type ◽  
Governmental Organization ◽  
Academic Literature ◽  
The Relationship

PurposeIn this paper, the author analyzed the repertoire of protest that cannabis activists employ in marches and mass demonstrations. The purpose of this paper is to understand the relationship between key demands and identities surrounding cannabis movement and the repertoire of protest they normally use.Design/methodology/approachThe work was designed as a qualitative case study to build a deep understanding and detailed description of the cannabis movement’s dynamics and an analysis of its repertoire of protest. Data collection was carried out in two fieldwork periods in 2016 and 2017. This phase mainly consisted of ethnographic work and semi-structured interviews. An exploratory study was also carried out in May 2016. Information was mainly collected through interviews that delved into various issues regarding the movement’s internal composition and dynamics. As such, the author conducted 23 interviews with participants in marches and mass demonstrations, as well as with current non-governmental organization members. The compiled information was analyzed according to the “documentary method.”FindingsAlthough the Global Marijuana March brings together users, activists, civil society organizations and politicians, the Mexican cannabis movement has non-articulated demands, it lacks a strong common identity and limited resources for mobilization. These features find an echo in a poor repertoire of protest.Originality/valueThis is the first scholarly and systematic analysis of the Mexican cannabis movement in the academic literature. Further, there is a systematic analysis of the cannabis movement repertoire of protest and how cannabis activists are able to translate their demands and identities into banners, chants, performances, masks and costumes, performances, pamphleteering, and demonstrations.

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