학술논문
Intellectual Capital Measurement and Disclosure: A New ‘Paradigm’ in Financial Reporting
이용수 2
- 영문명
- Intellectual Capital Measurement and Disclosure: A New ‘Paradigm’ in Financial Reporting
- 발행기관
- 국제융합경영학회
- 저자명
- Madan Lal Bhasin
- 간행물 정보
- 『융합경영연구』Vol.4 No.4, 1~16쪽, 전체 16쪽
- 주제분류
- 경제경영 > 경영학
- 파일형태
- 발행일자
- 2016.12.30
무료
구매일시로부터 72시간 이내에 다운로드 가능합니다.
이 학술논문 정보는 (주)교보문고와 각 발행기관 사이에 저작물 이용 계약이 체결된 것으로, 교보문고를 통해 제공되고 있습니다.
국문 초록
Intellectual Capital, Measurement and Disclosure, MV and BV, Annual Reports, Empirical Study, Developing Economy, Harmonized ICD Accounting Standard.
영문 초록
In today’s knowledge-based economy, measurement and disclosure (M&D) of intellectual capital (IC) are crucial for enhancing business performance and competitiveness. In the global world, M&D of IC are useful means to keep investors well-informed and reduce information asymmetry. At present, very few leading corporations in India have disclosed IC information on a ‘voluntary’ basis. Traditional accounting practices, therefore, will need to assimilate innovations that seek to meaningfully represent the ‘true-value’ of the intangible assets of the company. This is an exploratory study of IC M&D by 8 Indian companies over 5-year period, using ‘content’ analysis and market-valueadded (MVA) as research methodologies. The annual reports of companies were collected from their respective websites. As part of present study, various statistical techniques have been used to analyze the data. The findings show that the sample companies, on an average, reported a positive value of IC, along with wide-disparity, low-level of ICD. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. Finally, we recommend to “the international accounting bodies, to take the lead by establishing a harmonized ICD standard, and provide guidance to the big listed-companies for proper measurement and disclosure of IC, both for internal and external users.”
목차
1. Introduction
2. What is Intellectual Capital?
3. Why to Measure and Disclose IC?
4. Literature Review
5. Material and Methods
6. Results and Discussion
7. Conclusion
키워드
해당간행물 수록 논문
- Integrative Thinking as a Hallmark of Business Education
- Intellectual Capital Measurement and Disclosure: A New ‘Paradigm’ in Financial Reporting
- The Relationship between Management bonuses with Earnings stability in Information technology and Computer listed companies on the Tehran Stock Exchange
- A Necessary Condition for A Happy Family: Propositions for Parent Safety Training of Infants and Toddlers
참고문헌
관련논문
경제경영 > 경영학분야 BEST
더보기경제경영 > 경영학분야 NEW
- Unveiling Consumer Attitudes Toward 'The Lazy Farmer' Through Paradox in Branding
- 문화예술 공연장르 재관람 의도의 결정요인 분석
- 토픽모델링을 통한 기능성 자기공명 영상(fMRI) 사회과학연구 동향 분석(2000~2023년)
최근 이용한 논문
교보eBook 첫 방문을 환영 합니다!
신규가입 혜택 지급이 완료 되었습니다.
바로 사용 가능한 교보e캐시 1,000원 (유효기간 7일)
지금 바로 교보eBook의 다양한 콘텐츠를 이용해 보세요!