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« Disclosure of information on intellectual capital and signal strategiesin initial public offerings: A Delphi explorative study»

Author

Listed:
  • Yosra Bejar

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Following the Delphi methodology, the paper argue for the existence of a consensus around a list ofinformation on intellectual capital. An "optimum informational effort" was identified byFrench experts. Through their answers to three questionnaires, the existence of a consensusabout 19 pieces of information on intellectual capital, likely to be published in IPOs, wasproved.Experts' comments and other results confirm that the publication of those information arecostly for the firm and can operate as a "strategic signal" in initial public offering. Thequality of the signal is determined by intensity of the effort done by the firm. This effort isdefined by details characterizing each of selected information.

Suggested Citation

  • Yosra Bejar, 2005. "« Disclosure of information on intellectual capital and signal strategiesin initial public offerings: A Delphi explorative study»," Post-Print halshs-00164630, HAL.
    • Handle: RePEc:hal:journl:halshs-00164630
    as

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