An Analysis of the Relationship between the Voluntary Disclosure of the Intellectual Capital and the Firm Value

Saida Dammak

International Journal of Management Sciences, 2014, vol. 4, issue 11, 546-566

Abstract: In this research, we propose to clarify the relationship between voluntary disclosure on the intellectual capital and firm valuation. We primarily proposed a more refined conceptualization of intellectual capital through a thematic content analysis conducted via Nvivo. Then, we developed a measurement scale to quantify the voluntary disclosure of the intellectual capital by using factor analysis. Finally, by using the structural equations, our results showed that the investors have exploited the information that reflects the capacity of knowledge and experience of the management team to generate future profits.

Keywords: Voluntary disclosure; intellectual capital; asymmetric information; annual reports; qualitative approach; structural equations. (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:rss:jnljms:v4i11p5

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