Determinants of intellectual capital reporting: evidence from the Romanian stock market

Nicoleta Maria Ienciu () and Ionel-Alin Ienciu ()
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Nicoleta Maria Ienciu: Babeș-Bolyai University
Ionel-Alin Ienciu: Babeș-Bolyai University

Romanian Economic Journal, 2012, vol. 15, issue 43, 147-164

Abstract: The present paper emphasizes an empirical study conducted at national level, within entities listed on the Bucharest Stock Exchange. The objective of this study is to develop the determinant factors of intellectual capital reporting such as size of entity expressed by turnover, equity, number of employees, industries wherein entities operate and recorded profit or loss. In order to achieve such objective, we have used the content analysis of participating entities’ financial statements. According to the results that have been obtained, the financial situation of entities represents a determinant factor of the reporting level of intellectual capital.

Keywords: intellectual capital; empirical analysis; listed entities; Romania; reporting; regulations (search for similar items in EconPapers)
JEL-codes: M49 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:rej:journl:v:15:y:2012:i:43:p:147-164

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