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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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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
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
PENGARUH NILAI TAMBAH MODAL INTELEKTUAL DAN PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) [PDF]
Jurnal ASET (Akuntansi Riset), 2016 . This study aims to describe and measure (1) the effect of value added intellectual capital on intellectual capital disclosure, (2) the influence of intellectual capital disclosure on firm value, (3) the effect of value added intellectual capital on ...
Budi S Purnomo, Erlita Marcelia
doaj +2 more sources
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 impact of capital market pressures on IC disclosure.
Li, J, Mangena, M
openaire +7 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
PENGARUH KINERJA INTELLECTUAL CAPITAL TERHADAP KINERJA INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI [PDF]
Jurnal Akuntansi dan Auditing, 2010 The aims of this study are to analyze the effect of intellectual capital performance on intellectualcapital disclosure in annual report of manufacturing company listed in Indonesia Stock Exchange(IDX) period 2004-2006 and to analyze the level of ...
Windri Windri, Indira Januarti
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Intellectual capital in education [PDF]
Journal of Intellectual Capital, 2018 n ...
Secundo, Giustina +2 more
openaire +5 more sources
Determinants of the intellectual capital efficiency of listed banks in Nigeria: a DEA approach [PDF]
Journal of Business and Socio-Economic Development, 2023 Purpose – This study empirically investigates the level of intellectual capital efficiency amongst the listed commercial banks in Nigeria and the factors influencing its efficient utilisation.
Aminat Olayinka Olohunlana +2 more
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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
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