INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES â€" THEORETICAL FRAMEWORK

Bogdan Victoria (), Platon Judit () and Farcas Mariana ()
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Bogdan Victoria: University of Oradea, Faculty of Economics
Platon Judit: University of Oradea, Faculty of Economics
Farcas Mariana: University of Oradea, Faculty of Economics

Annals of Faculty of Economics, 2011, vol. 1, issue special, 275-283

Abstract: One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital or knowledge assets contributes to the improving of the quality of information disclosed and create or add value to business performance. Also, it is acknowledged that a company has access to a variety of tools for disclosing information on intellectual capital. In our study we have decided to investigate the concept, the measurement models and the intellectual capital disclosure practices using as the source of our documentation books, articles, working papers and online publications. So, in the first part of our research we have presented several points of view in respect to the concept of knowledge assets or intellectual capital and in the second part we have reviewed the literature on the topic highlightening several scholars opinion on reporting and disclosure issues.

Keywords: knowledge; intellectual capital; reporting practices; disclosure; annual reports (search for similar items in EconPapers)
JEL-codes: D83 G14 M10 M41 (search for similar items in EconPapers)
Date: 2011
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