A study on intellectual capital disclosure determinants in the European context
by Saida Dammak, Mohamed Triki, Younes Boujelbene
International Journal of Learning and Intellectual Capital (IJLIC), Vol. 5, No. 3/4, 2008

Abstract: The difference between the book value of the company and the market value, which is constantly increasing, motivates many researchers to identify the missing information from financial statements. This accounting incapacity shows that the human and organisational factors replace technical and industrial capital. Consequently, European multinational companies are developing disclosure strategies about intellectual capital. The central question of this paper is on this observation: what motivates European companies to communicate on intellectual capital components which exceed or complete accounting disclosure? A multivariate regression analysis tests the link between the intellectual capital disclosure and firm's characteristics. The study's results show that size, intangible contributions in the balance sheet, indebtedness, performance, multinationality, sector and the auditor type appear to influence the intellectual capital disclosure in a significant manner. This research sets up indicators used in formulating the communication norms.

Online publication date: Fri, 31-Oct-2008

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