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Reporting on intellectual capital [PDF]
Accounting, Auditing & Accountability Journal, 2001 In today’s knowledge‐based economy intellectual capital (IC) is becoming a major part of companies’ value. Being able to manage and control IC requires that companies can identify, measure and report internally on IC. As financial accounting rules ban full disclosure of IC in the annual report the external stakeholders lack information about companies’
J. van der Meer-Kooistra +1 more
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Capital market pressures and the format of intellectual capital disclosure in intellectual capital intensive firms [PDF]
Journal of Applied Accounting Research, 2014 Purpose - A number of studies have examined firms’ intellectual capital (IC) disclosure practices. However, the presentation format of IC disclosure (text, numerical and graphs/pictures) is yet to be examined. In addition, there is little evidence on the
Dr Jia Liu +3 more
core +6 more sources
Reporting intellectual capital in Spain [PDF]
SSRN Electronic Journal, 2008 This study reports on the analysis of annual reports from 14-listed companies in Spain over a five-year period, from 1998 to 2002. Companies in the sample are selected on the basis of their knowledge-based assets and incentives to report on Intellectual Capital. The empirical analysis is twofold: 1) Firstly, we analyze the value of intellectual capital
Ester Oliveras +3 more
openalex +5 more sources
Intellectual Capital in Public Sector [PDF]
ACCOUNTABILITY, 2019 This study explores the way in which intellectual capital characteristics contribute towards a competitive advantage to public sector firms, particularly–State Owned Enterprises (SOEs) in Indonesia.
Budiarso, N. S. (Novi)
core +6 more sources
Measuring intellectual capital with financial data. [PDF]
PLoS ONE, 2021 Intellectual capital is defined as the set of intangible assets that generate value for the company. Normally, the models that measure the intellectual capital make use of investments in intangible assets, as indicators of the generation of value by the ...
Carlos M Jardon, Xavier Martinez-Cobas
doaj +2 more sources
EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE ON FIRM VALUE
Jurnal Aplikasi Manajemen, 2018 This research aims to review, analyze, and provide empirical evidence about the influence of intellectual capital, intellectual capital disclosure, and financial performance on listed companies in Indonesia Stock Exchange. The population of this research
Ida Subaida +2 more
doaj +4 more sources
Aspects of intellectual capital evaluation
Business: Theory and Practice, 2012 This article analyses possible aspects of intellectual capital evaluation in Lithuanian companies. The first part of the article presents interpretation of the definition of an intellectual capital.
Asta Stankevičienė +1 more
doaj +4 more sources
Intellectual capital in education [PDF]
Journal of Intellectual Capital, 2018 n ...
Secundo, Giustina +2 more
openaire +5 more sources
Intellectual Capital Management Algorithm [PDF]
Bìznes Inform, 2022 The aim of the article is to develop a new approach to the management of intellectual capital of the enterprise. Achieving this goal requires solving the following tasks: analysis of the theoretical foundations of intellectual capital management (IC ...
Stepanova Olena V., Stupak Oleksandra M.
doaj +1 more source
Pengungkapan Modal Intelektual
Jurnal Akuntansi, 2021 All businesses are required to be able to adapt when there is a shift from labor-based business to knowledge-based business. The business shift is also changing the information needed by company’s stakeholders.
Haryani Chandra
doaj +1 more source