scholarly journals INTELLECTUAL CAPITAL: INFORMATION DISCLOSURE PRACTICES BY PORTUGUESE COMPANIES

2013 ◽  
pp. 174-194 ◽  
Author(s):  
Juliana Catarina Santos Cruz ◽  
Maria Teresa Venâncio Dores Alves
Keyword(s):  
Intellectual Capital ◽  
Information Disclosure

Intellectual Capital Disclosure in Sustainability Reports

2013 ◽  
pp. 195-214 ◽  
Author(s):  
Giovanni Bronzetti ◽  
Romilda Mazzotta ◽  
Graziella Sicoli ◽  
Maria Assunta Baldini
Keyword(s):  
Content Analysis ◽  
Intellectual Capital ◽  
Voluntary Disclosure ◽  
Information Disclosure ◽  
Listed Companies ◽  
Global Reporting Initiative ◽  
Voluntary Disclosures ◽  
Sustainability Reports ◽  
Sustainability Report

The purpose of this chapter is to analyze the level and the quality of voluntary disclosures of Intellectual Capital (IC) in the sustainability reports on a sample of Italian listed companies. The authors conducted an analysis of twelve sustainability reports for two years (2009-2010). These are related to six firms selected among the most capitalized 37 Italian listed companies. To investigate the “level of disclosure,” the authors identified the presence of IC information, while to evaluate the “IC quality,” they constructed a voluntary disclosure index based on content analysis. IC information disclosure is more likely present in sustainability reports of firms with a higher levels of application of the Global Reporting Initiative framework. The results confirm that the sustainability report can adequately represent the intellectual capital, especially in order to understand its role in the firm and the interaction with other variables present in the firm.

scholarly journals PENGUNGKAPAN INFORMASI HUMAN CAPITAL DAN HARGA SAHAM: STUDI PADA HIGH INTELLECTUAL CAPITAL (IC) INTENSIVE INDUSTRIES DI BURSA EFEK INDONESIA

2018 ◽  
Vol 14 (2) ◽  
pp. 113
Author(s):  
Andreas Sugianto ◽  
Felizia Arni Rudiawarni
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Stock Prices ◽  
Information Disclosure ◽  
Stock Price ◽  
Disclosure Of Information ◽  
Key Factor ◽  
The Relationship ◽  
Positive Effect ◽  
Is Value

In the accounting’s world, human capital is a part of an intellectual capital (IC) in a group of intangible assets. Human capital began to be recognized as a key factor of a competitive advantage. Disclosure of information related to human capital also contribute to the reduction of asymmetric information between firms and their investors. This study aims to describe the relationship between human capital information disclosure and stock price. The object of this study are firms in the high Intellectual Capital (IC) intensive industry that disclose information about their human capital.  This study finds that the disclosure of human capital has positive effect on stock prices, particularly the disclosure of information regarding the qualifications and competence of human capital. In other words, the information about human capital is value relevant.

scholarly journals Environmental, Social, and Governance Information Disclosure and Intellectual Capital Efficiency in Jordanian Listed Firms

2021 ◽  
Vol 14 (1) ◽  
pp. 115
Author(s):  
Juan C. Reboredo ◽  
Samih M. A. Sowaity
Keyword(s):  
Intellectual Capital ◽  
Voluntary Disclosure ◽  
Information Disclosure ◽  
Value Added ◽  
Relational Capital ◽  
Negatively Associated ◽  
Listed Firms ◽  
Capital Efficiency ◽  
Using Data ◽  
Positive Effect

In this study, we explore the association between the intellectual capital (IC) efficiency of firms and their voluntary disclosure of environmental, social, and governance (ESG) information, using data on Jordanian listed firms and the value-added intellectual coefficient (VAIC) model with its three components of human, structural, and relational capital efficiency (HCE, SCE, and RCE, respectively). We find that disclosing environmental information is unrelated to IC efficiency, that disclosing governance information is associated with raised IC efficiency through the HCE and RCE components, and that disclosing social information is negatively associated with IC efficiency through the SCE and RCE components. We also find that releasing information on one or two of the three ESG dimensions has a positive effect on IC efficiency. This evidence has implications for the management of intangible assets.

Preparers’ and users’ perception of intellectual capital information usefulness

2018 ◽  
Vol 19 (3) ◽  
pp. 617-643 ◽  
Author(s):  
Salma Loulou-Baklouti ◽  
Mohamed Triki
Keyword(s):  
Intellectual Capital ◽  
Educational Level ◽  
Exploratory Study ◽  
Information Disclosure ◽  
Design Methodology ◽  
Accounting Standards ◽  
Professional Experience ◽  
Content Type ◽  
Usefulness Perception ◽  
Practical Implications

Purpose The purpose of this paper is to explore preparers’ and users’ perception of intellectual capital (IC) usefulness and to examine the significant differences in the usefulness perceptions of IC information and its categories according to sex, age, function, educational level, specialty and professional experience of respondents. Design/methodology/approach This exploratory study drew on a questionnaire survey sent to five groups of preparers and users who were asked to provide their usefulness perception about information on IC and its categories. Findings This paper found that the five preparers and users groups perceive information on IC as well as its three categories as useful for their decision-making purposes. In addition, it concluded that the usefulness perception of IC information does not differ by sex, age, function, educational level and specialty of the respondents, but it differs according to the professional experience. Practical implications To the extent that users perceive IC information as useful, managers are encouraged to disclose more information about this hidden capital in order to improve their transparency. As there are no generally accepted IC reporting guidelines and in order to fill informational gaps between companies and their stakeholders, accounting standards bodies could regulate the IC information disclosure by developing relevant communication standards in accordance with stakeholders’ expectations. They may identify information items that should be considered as a priority by making them mandatory for disclosure purposes, and other items voluntary. Originality/value The paper can be regarded as the first exploratory study to investigate the IC information usefulness from the perspectives of five preparers and users groups in Tunisia, as an example of a developing economy in Africa.

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