Management strategy and intellectual capital disclosure: influence of corporate governance

Francisca Tejedo-Romero () and Joaquim Filipe Ferraz Esteves
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Francisca Tejedo-Romero: Universidad de Castilla-La Mancha, España
Joaquim Filipe Ferraz Esteves: Universidade do Minho, Portugal

Contaduría y Administración, 2018, vol. 63, issue 2, 347-365

Abstract: Knowledge has become a key strategic resource for business success and has led companies to be concerned about managing their knowledge assets (intellectual capital). However, accounting as an infor¬mation system has suffered a loss of reliability of the information provided, by showing that the market value of companies is higher than the book value shown in the balance sheets. This discrepancy has been one of the main reasons why companies voluntarily manage and disclose their intellectual capital. Relying on the agency theory and the resources and capabilities theory, this paper analyses the influence of corpo¬rate governance in the management of information intellectual capital. The methodology used was based on content analysis of annual reports using a analysis multivariate linear regression.

Keywords: Knowledge; Intellectual Capital; Corporate Governance; Information Disclosure. (search for similar items in EconPapers)
JEL-codes: M19 M49 (search for similar items in EconPapers)
Date: 2018
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