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Intellectual capital disclosure of romanian listed companies

Accounting in Central and Eastern Europe, 2014, Vol.13, p.143-162

2013 Emerald Group Publishing Limited ;ISSN: 1479-3563 ;ISBN: 1781909385 ;ISBN: 9781781909386 ;EISBN: 1781909393 ;EISBN: 9781781909393 ;DOI: 10.1108/S1479-3563(2013)0000013011 ;OCLC: 865657121 ;LCCallNum: HG1706-1708

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  • Title:
    Intellectual capital disclosure of romanian listed companies
  • Author: Ienciu, Nicoleta Maria ; Matiș, Dumitru
  • Subjects: Accounting ; Accounting & Finance ; Accounting/accountancy ; Development economics
  • Is Part Of: Accounting in Central and Eastern Europe, 2014, Vol.13, p.143-162
  • Description: Abstract Purpose This chapter expands the existing literature by examining voluntary intellectual capital disclosure provided by listed Romanian companies in 2010 annual reports. Design/methodology/approach The chapter aims to determine the extent of intellectual capital disclosure within Romanian listed companies. Within this chapter we have conducted a content analysis using the annual reports of 71 companies listed on Bucharest Stock Exchange (BSE), main market (Bursa de Valori Bucure_ti – BVB). The intellectual capital framework developed by Sveiby in 1997 was used in our analysis and the frequency of disclosure was used as the measure of disclosure. Findings The results show that the key components of intellectual capital are relatively poorly reported by Romanian listed companies. The main areas of intellectual capital disclosure focus firstly on structural capital, then on relational capital and at the end on human capital. Research limitations/implications The existence of information related to intellectual capital is used as the measure of the level of intellectual capital disclosure. Also, our exploratory investigation concerns only one fiscal year. Originality/value According to the authors’ knowledge the present chapter is a pioneering study developed at national level which highlights the intellectual capital disclosure practices of Romanian listed companies by examining their 2010 annual reports. The chapter highlights new insights of the level of intellectual capital disclosure within companies which operates in small capital market.
  • Publisher: United Kingdom: Emerald Group Publishing Limited
  • Language: English
  • Identifier: ISSN: 1479-3563
    ISBN: 1781909385
    ISBN: 9781781909386
    EISBN: 1781909393
    EISBN: 9781781909393
    DOI: 10.1108/S1479-3563(2013)0000013011
    OCLC: 865657121
    LCCallNum: HG1706-1708
  • Source: Ebook Central Academic Complete
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