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Estrategia de gestión y divulgación del capital intelectual: influencia del gobierno corporativo

Author

Listed:
  • Francisca Tejedo-Romero

    (Universidad de Castilla-La Mancha, España)

  • Joaquim Filipe Ferraz Esteves

    (Universidade do Minho, Portugal)

Abstract

El conocimiento se ha convertido en un recurso estratégico clave para el éxito de los negocios y ha llevado a las empresas a preocuparse por la gestión de sus activos de conocimiento capital intelectual). No obstante, la contabilidad, como sistema de información, ha sufrido una pérdida de fiabilidad de la infor­mación suministrada, al poner en evidencia que el valor de mercado de las empresas es superior al valor contable que figura en los balances. Esta discrepancia ha sido uno de los principales motivos por los que las empresas gestionan y divulgan voluntariamente su capital intelectual. Apoyándonos en la teoría de la agencia y en la de recursos y capacidades, se analiza la influencia que ejerce el Gobierno Corporativo en la gestión de información del capital intelectual. Se utiliza como metodología el análisis de contenido de los informes anuales y se realiza un análisis multivariante de regresión lineal.

Suggested Citation

  • Francisca Tejedo-Romero & Joaquim Filipe Ferraz Esteves, 2018. "Estrategia de gestión y divulgación del capital intelectual: influencia del gobierno corporativo," Contaduría y Administración, Accounting and Management, vol. 63(2), pages 328-346, Abril-Jun.
    • Handle: RePEc:nax:conyad:v:63:y:2018:i:2:p:328-346
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    References listed on IDEAS

    as
    1. Ester Oliveras & Yulia Kasperskaya, 2004. "Reporting intellectual capital in Spain," Economics Working Papers 781, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Abdifatah Ahmed Haji & Nazli A. Mohd Ghazali, 2013. "A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 21(1), pages 27-52, May.
    3. Jing Li & Richard Pike & Roszaini Haniffa, 2008. "Intellectual capital disclosure and corporate governance structure in UK firms," Accounting and Business Research, Taylor & Francis Journals, vol. 38(2), pages 137-159.
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    Cited by:

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    More about this item

    Keywords

    Conocimiento; Capital intelectual; Gobierno Corporativo; Divulgación de Información.;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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