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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
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    File URL: http://anale.steconomiceuoradea.ro/volume/2011/special/022.pdf
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    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)

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    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

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