A study on intellectual capital disclosure determinants in the European context

Saida Dammak, Mohamed Triki and Younes Boujelbene

International Journal of Learning and Intellectual Capital, 2008, vol. 5, issue 3/4, 417-430

Abstract: The difference between the book value of the company and the market value, which is constantly increasing, motivates many researchers to identify the missing information from financial statements. This accounting incapacity shows that the human and organisational factors replace technical and industrial capital. Consequently, European multinational companies are developing disclosure strategies about intellectual capital. The central question of this paper is on this observation: what motivates European companies to communicate on intellectual capital components which exceed or complete accounting disclosure? A multivariate regression analysis tests the link between the intellectual capital disclosure and firm's characteristics. The study's results show that size, intangible contributions in the balance sheet, indebtedness, performance, multinationality, sector and the auditor type appear to influence the intellectual capital disclosure in a significant manner. This research sets up indicators used in formulating the communication norms.

Keywords: intellectual capital; financial disclosure; regression analysis; European MNCs; multinational companies; accounting disclosure. (search for similar items in EconPapers)
Date: 2008
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.inderscience.com/link.php?id=21020 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:5:y:2008:i:3/4:p:417-430

Access Statistics for this article

More articles in International Journal of Learning and Intellectual Capital from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().