Firm Information Disclosure Based on Intellectual Capital

被引：0
|
作者：
Zeng, Jie-qiong [1 ]
机构：
[1] Wuhan Univ Sci & Technol, Sch Econ & Management, Wuhan, Hubei, Peoples R China
来源：
EBM 2010: INTERNATIONAL CONFERENCE ON ENGINEERING AND BUSINESS MANAGEMENT, VOLS 1-8 | 2010年
关键词：
intellectual capital; intellectual capital management; disclosure; dynamic four-element model;
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
Knowledge economic has changed firm resource's structure, and intellectual capital is a key driver of firm value-creation. From firm value created, firm intellectual capital consists of four dynamic elements. Then, on the basis of dynamic four-element model, this paper constructs a new type of intellectual capital disclosure framework composed of status statement, flow statement, forecast statement and memo.
引用
收藏
页码：4765 / +
页数：2
相关论文
共 50 条
  • [1] Firm characteristics and intellectual capital disclosure in IPO prospectuses
    Alcaniz, Leire
    Gomez-Bezares, Fernando
    Vicente Ugarte, Jose
    ACADEMIA-REVISTA LATINOAMERICANA DE ADMINISTRACION, 2015, 28 (04): : 461 - 483
  • [2] Intellectual capital disclosure, cost of finance and firm value
    Orens, Raf
    Aerts, Walter
    Lybaert, Nadine
    MANAGEMENT DECISION, 2009, 47 (10) : 1536 - 1554
  • [3] Social media disclosure of intellectual capital and firm value
    Al-Sartawi, Abdalmuttaleb M. A. Musleh
    INTERNATIONAL JOURNAL OF LEARNING AND INTELLECTUAL CAPITAL, 2020, 17 (04) : 312 - 323
  • [4] Information disclosure, firm growth, and the cost of capital
    Dutta, Sunil
    Nezlobin, Alexander
    JOURNAL OF FINANCIAL ECONOMICS, 2017, 123 (02) : 415 - 431
  • [5] Towards improved information disclosure on intellectual capital
    Rylander, A
    Jacobsen, K
    Roos, G
    INTERNATIONAL JOURNAL OF TECHNOLOGY MANAGEMENT, 2000, 20 (5-8) : 715 - 741
  • [6] Research on Model of Intellectual Capital Information Disclosure
    Zeng, Jie-qiong
    PROCEEDINGS OF THE 2009 INTERNATIONAL CONFERENCE ON PUBLIC ECONOMICS AND MANAGEMENT ICPEM 2009, VOL 7: CLUSTER ANALYSIS, 2009, : 82 - 85
  • [7] Women directors and disclosure of intellectual capital information
    Tejedo-Romero, Francisca
    Rodrigues, Lucia Lima
    Craig, Russell
    EUROPEAN RESEARCH ON MANAGEMENT AND BUSINESS ECONOMICS, 2017, 23 (03) : 123 - 131
  • [8] Intellectual capital disclosure in integrated reports: The effect on firm value
    Salvi, Antonio
    Vitolla, Filippo
    Giakoumelou, Anastasia
    Raimo, Nicola
    Rubino, Michele
    TECHNOLOGICAL FORECASTING AND SOCIAL CHANGE, 2020, 160
  • [9] Financial performance, intellectual capital disclosure and firm value: the winning edge
    Keter, Charles Kiprono Sang
    Cheboi, Josephat Yegon
    Kosgei, David
    COGENT BUSINESS & MANAGEMENT, 2024, 11 (01):
  • [10] Does intellectual capital disclosure in analysts' reports vary by firm characteristics?
    Abhayawansa, Subhash
    Guthrie, James
    ADVANCES IN ACCOUNTING, 2016, 35 : 26 - 38
12345