LES DETERMINANTS CULTURELS ET ECONOMIQUES DE LA COMMUNICATION D'INFORMATIONS VOLONTAIRE SUR LE CAPITAL IMMATERIEL: CAS DES ENTREPRISES MULTINATIONALES

Dammak Saida, Triki Mohamed and Boujelbene Younes
Additional contact information
Dammak Saida: FSEG - FSEG Sfax
Triki Mohamed: Unité de Recherche Gouvernance, ESC Sfax - ESC Sfax - Ecole Supérieure de Commerce Sfax
Boujelbene Younes: ISAAS - Institut supérieur d'administration des affaires de Sfax - Université de Sfax - University of Sfax

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Abstract: During the last decades, the companies developed the strategies of the reporting on the intellectual capital. The central question of this paper is on this observation: what motivates companies to communicate on intellectual capital components which exceeds or completes accounting disclosure. The firm's characteristics, taken from agency theory and cultural dimension are considered as determinants of intellectual capital disclosure. A multivariate regression analysis is achieved by the data collected from the annual reports of 61 multinational enterprises in 2005. The study's results show that intangible contribution in the balance sheet, performance, multinationality and the auditor type appear to influence the intellectual capital disclosure in a significant manner.

Keywords: Intellectual capital; disclosure; agency theory; cultural dimension; Capital immatériel; diffusion d'information; théorie politico contractuelle; dimension culturelle (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522505
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Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

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