Intellectual capital, governance and institutional factors

Capital intellectuel, gouvernance et facteurs institutionnels

Frédérique Evraert-Bardinet
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Frédérique Evraert-Bardinet: IAE - IAE BORDEAUX - Université Montesquieu - Bordeaux 4

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Abstract: This research focuses on the score of intellectual capital perceived by analysts of an SRI asset management fund in relation to the level of European corporate governance and the institutional context in which it is situated: the country, regulation of the labor market and culture. We have a constant sample of 286 listed European companies and groups in the years 2010-2012. The methodology used is a longitudinal regression in panel data. The results show that governance practices are significantly associated with the intellectual capital score and that the institutional variables: country, labor market legislation and cultural elements have contrasting effects on the three dimensions of intellectual capital: human capital, structural capital and relational capital.

Keywords: Intellectual capital; governance; culture; institutional system; labor market; Capital intellectuel; gouvernance; système institutionnel; rigidité du marché du travail. (search for similar items in EconPapers)
Date: 2017-05-30
Note: View the original document on HAL open archive server: https://hal.science/hal-01907521
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

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