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A study on intellectual capital disclosure determinants in the European context

Author

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  • Saida Dammak
  • Mohamed Triki
  • Younes Boujelbene

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.

Suggested Citation

  • Saida Dammak & Mohamed Triki & Younes Boujelbene, 2008. "A study on intellectual capital disclosure determinants in the European context," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 5(3/4), pages 417-430.
    • Handle: RePEc:ids:ijlica:v:5:y:2008:i:3/4:p:417-430
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    Cited by:

    1. Saida Dammak, 2014. "An Analysis of the Relationship between the Voluntary Disclosure of the Intellectual Capital and the Firm Value," International Journal of Management Sciences, Research Academy of Social Sciences, vol. 4(11), pages 546-566.

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