IDEAS home Printed from https://ideas.repec.org/a/ora/journl/v1y2011ispecialp275-283.html
   My bibliography  Save this article

Intellectual Capital Reporting And Disclosure In The Annual Reports Of Romanian Manufacturing Listed Companies €" Theoretical Framework

Author

Listed:
  • Bogdan Victoria

    (University of Oradea, Faculty of Economics)

  • Platon Judit

    (University of Oradea, Faculty of Economics)

  • Farcas Mariana

    (University of Oradea, Faculty of Economics)

Abstract

One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital or knowledge assets contributes to the improving of the quality of information disclosed and create or add value to business performance. Also, it is acknowledged that a company has access to a variety of tools for disclosing information on intellectual capital. In our study we have decided to investigate the concept, the measurement models and the intellectual capital disclosure practices using as the source of our documentation books, articles, working papers and online publications. So, in the first part of our research we have presented several points of view in respect to the concept of knowledge assets or intellectual capital and in the second part we have reviewed the literature on the topic highlightening several scholars opinion on reporting and disclosure issues.

Suggested Citation

  • Bogdan Victoria & Platon Judit & Farcas Mariana, 2011. "Intellectual Capital Reporting And Disclosure In The Annual Reports Of Romanian Manufacturing Listed Companies €" Theoretical Framework," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(special), pages 275-283, July.
    • Handle: RePEc:ora:journl:v:1:y:2011:i:special:p:275-283
    as

    Download full text from publisher

    File URL: http://anale.steconomiceuoradea.ro/volume/2011/special/022.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Bukh, P. N. & Larsen, H. T. & Mouritsen, J., 2001. "Constructing intellectual capital statements," Scandinavian Journal of Management, Elsevier, vol. 17(1), pages 87-108, March.
    2. Niamh Brennan, 2001. "Reporting intellectual capital in annual reports : evidence from Ireland," Open Access publications 10197/2918, Research Repository, University College Dublin.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Emilio Passetti & Andrea Tenucci & Lino Cinquini & Marco Frey, 2008. "Communicating Intellectual Capital: Evidence from Social and Sustainability Reporting," Working Papers 200805, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    2. Ahmad Yousef Areiqat, 2019. "Intellectual Capital in light of Creativity and Competitiveness: Overview of Organizations’ Intangible Assets," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(7), pages 1135-1143, 07-2019.
    3. Natasja Steenkamp & Deryl Northcott, 2007. "Content Analysis in Accounting Research: the Practical Challenges," Australian Accounting Review, CPA Australia, vol. 17(43), pages 12-25, November.
    4. Elena Dinu & Elena-Mădălina Vătămănescu & Roxana-Maria Stăneiu & Mihaela Rusu, 2023. "An Exploratory Study Linking Intellectual Capital and Technology Management towards Innovative Performance in KIBS," Sustainability, MDPI, vol. 15(2), pages 1-21, January.
    5. Indra Abeysekera, 2021. "Intellectual Capital and Knowledge Management Research towards Value Creation. From the Past to the Future," JRFM, MDPI, vol. 14(6), pages 1-18, May.
    6. Alcaniz, Leire & Gomez-Bezares, Fernando & Roslender, Robin, 2011. "Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward," Accounting forum, Elsevier, vol. 35(2), pages 104-117.
    7. Hasmanezan Hassan & Najihah Marha Yaacob, 2019. "Corporate Governance Mechanisms and Intellectual Capital Efficiency: Evidence from Malaysia," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(1), pages 83-95, January.
    8. Vivien Beattie & Robin Roslender & Sarah Jane Smith, 2013. "Balancing on a Tightrope: Customer Relational Capital, Value Creation and Disclosure," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 19-52.
    9. Łukasz Bryl & Szymon Truskolaski, 2017. "Human Capital Reporting and Its Determinants by Polish and German Publicly Listed Companies," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 5(2), pages 195-210.
    10. Giuliani, Marco & Skoog, Matti, 2020. "Making sense of the temporal dimension of intellectual capital: A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    11. Silvano Corbella & Cristina Florio & Alice Francesca Sproviero & Riccardo Stacchezzini, 2019. "Integrated reporting and the performativity of intellectual capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 459-483, June.
    12. An, Yi & Davey, Howard & Eggleton, Ian R.C. & Wang, Zhuquan, 2015. "Intellectual capital disclosure and the information gap: Evidence from China," Advances in accounting, Elsevier, vol. 31(2), pages 179-187.
    13. Lorenzo Simoni & Laura Bini & Francesco Giunta, 2019. "The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 83-111.
    14. Mike Tayles & Richard H. Pike & Saudah Sofian, 2007. "Intellectual capital, management accounting practices and corporate performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 522-548, July.
    15. Fareeha Shareef & Howard Davey, 2005. "Accounting for intellectual capital: Evidence from listed English football clubs," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 7(3), pages 78-116, June.
    16. Cristiana Cardi & Camilla Mazzoli & Sabrina Severini, 2018. "Friend or foe? The effect of corporate governance on intellectual capital disclosure in IPOs," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(1), pages 1-12, February.
    17. Campbell, David & Abdul Rahman, Mara Ridhuan, 2010. "A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978–2008," The British Accounting Review, Elsevier, vol. 42(1), pages 56-70.
    18. Roslender, Robin & Marks, Abigail & Stevenson, Joanna, 2015. "Damned if you do, damned if you don’t: Conflicting perspectives on the virtues of accounting for people," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 43-55.
    19. Salvi, Antonio & Vitolla, Filippo & Giakoumelou, Anastasia & Raimo, Nicola & Rubino, Michele, 2020. "Intellectual capital disclosure in integrated reports: The effect on firm value," Technological Forecasting and Social Change, Elsevier, vol. 160(C).
    20. Wasim ul Rehman & Suleyman Degirmen & Fareeha Waseem, 2022. "Propensity for and Quality of Intellectual Capital Divulgence Across the BRICS Banking Sector: A Knowledge-Based Perspective from Emerging Economies," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 13(2), pages 1028-1055, June.

    More about this item

    Keywords

    knowledge; intellectual capital; reporting practices; disclosure; annual reports;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ora:journl:v:1:y:2011:i:special:p:275-283. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catalin ZMOLE (email available below). General contact details of provider: https://edirc.repec.org/data/feoraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.