La divulgation volontaire sur le capital intellectuel: cas des entreprises familiales et non familiales en France

Adel Beldi, Salma Damak-Ayadi and Amal Elleuch

Revue de l'Entrepreneuriat, 2014, vol. 13, issue 3, 99-121

Abstract: The purpose of this paper is to examine the effect of firm?s characteristics (family vs. non- family firms) on disclosure behavior regarding intellectual capital. The sample is composed of 201 firms from CAC All-Tradable in 2011. First, this study differentiates three categories of intellectual capital: structural capital, relational capital, and human capital. Second, it examines the influence of the size, the profitability, the leverage and the industry on the importance of intellectual capital disclosure. We show that family firms disclose more intellectual capital information than non-family firms. The results also show that the industry and the size have a significant and positive influence, that profitability and the leverage have a significant and negative influence on capital intellectual disclosure. Furthermore, French family firms seem to disclose more about intellectual capital than French non-family firms do.

Keywords: intellectual capital; disclosure; family firms; non-family firms (search for similar items in EconPapers)
Date: 2014
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