Intellectual Capital Disclosure and Firm Performance: An Empirical Analysis Through Integrated Reporting
Nicola Raimo and
A chapter in 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations. April 5th - 6th, 2019, Dubrovnik, Croatia, 2019, pp 245-255 from Governance Research and Development Centre (CIRU), Zagreb
The purpose of this document is to empirically examine the impact of intellectual capital disclosure quality in the integrated reports on firm performance. The empirical research is based on a sample of 45 integrated reports. The results confirm our hypothesis that establish the existence of a significant and positive association between the intellectual disclosure quality and the firm performance. The results of this document are of considerable importance to policy makers and managers. In fact, an understanding of the benefits of intellectual capital disclosure quality, helps policy makers to assess the costs and benefits of disclosure. As far as managers are concerned, this study clearly shows that intellectual capital disclosure is a means to improve firm performance. This study is one of the first to provide evidence of the positive association between intellectual capital disclosure quality and firm performance in the context of integrated reporting.
Keywords: intellectual capital; integrated reporting; firm performance (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:zbw:ofel19:196084
Access Statistics for this chapter
More chapters in 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations (Dubrovnik, 2019) from Governance Research and Development Centre (CIRU), Zagreb
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().