影响智力资本披露水平的决定因素分析:以富时100指数成分股公司为例

IF 1 Q4 MANAGEMENT

Intangible Capital Pub Date : 2023-03-25 DOI:10.3926/ic.2213

Martin Kucera, D. Dvorakova

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引用次数: 1

摘要

目的:研究富时100指数成分股公司的智力资本及其在财务报表中的披露问题。本文旨在确定影响实体揭示IC相关信息的决定因素，并强调这些决定因素背后的理论方面，从而得出全面的发现。分析的结果可以用来理解是什么导致实体在非财务披露领域做出决策。设计/方法/方法:研究部分致力于分析集成电路披露水平与所分析的决定因素(规模、盈利能力和行业)之间的关系。为了产生一个全面的结果集，使用描述性统计，然后是回归和相关分析。使用池化OLS方法，因为它比随机和固定效应方法具有更高的预测能力。研究发现:基于分析结果，以ROA衡量的盈利能力并不是富时100指数成分股公司年报中智力资本披露的关键因素。从作为总资产衡量的规模的角度来看，关系资本存在统计学上显著的关系，这通常与公司与客户、供应商、供应商和其他重要组成部分的关系有关。分析还显示，传统和服务行业在所有IC类别的IC信息报告量上存在显著差异。原创性/价值:本文侧重于影响高度活跃的FTSE100股票市场中具有代表性的实体样本中IC报告水平的决定因素。本文着重于现有研究中经常报道的三个决定因素。本文提出了基于统计的结果，分析了决定因素与智力资本之间的关系，以及智力资本的不同部分(人力资本、结构资本和关系资本)之间的关系，从而深入了解了智力资本报告信息的结构。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Analysis of determinants influencing the level of intelectual capital disclosure: The case of FTSE 100 entities

Purpose: The paper deals with the issue of intellectual capital (IC) and its disclosure in the financial statements of FTSE 100 entities. The paper aims to identify the determinants that influence entities to reveal IC related information and also to highlight the theoretical aspects behind such determinants, resulting in comprehensive findings. The results of the analysis can be used to understand what leads entities to make decisions in the field of non-financial disclosure.Design/methodology/approach: The research part is devoted to the analysis of the relationship between the level of IC disclosures and the analysed determinants – size, profitability and industry. To produce a comprehensive set of results, descriptive statistics are used, followed by regression and correlation analysis. The pooling OLS method is used as it has a higher predictive power than random and fixed effect methods.Findings: Based on the results of the analysis, it was concluded that the profitability measured as ROA is not a key factor of intellectual capital disclosure in the annual reports of FTSE 100 companies. From the point of view of size measured as total assets, there exists a statistically significant relationship for relational capital, which is generally tied to the company's relationships with customers, vendors, suppliers, and other significant constituents. The analysis also showed significant differences between traditional and service industry in the amount of IC information being reported for all IC categories.Originality/value: This paper focuses on the determinants influencing the level of IC reporting in a representative sample of entities from the highly active FTSE100 stock market. The paper focuses on three determinants that are frequently reported in existing research. This paper presents statistically based results on the relationships between the determinants and IC, but also between the different parts of IC (human capital, structural capital and relational capital), which provides insights into the structure of reported information on intellectual capital.

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来源期刊

Intangible Capital MANAGEMENT-

CiteScore

1.50

自引率

16.70%

发文量

审稿时长

33 weeks

期刊介绍： The aim of Intangible Capital is to publish theoretical and empirical articles that contribute to contrast, extend and build theories that contribute to advance our understanding of phenomena related with management, and the management of intangibles, in organizations, from the perspectives of strategic management, human resource management, psychology, education, IT, supply chain management and accounting. The scientific research in management is grounded on theories developed from perspectives taken from a diversity of social sciences. Intangible Capital is open to publish articles that, from sociology, psychology, economics and industrial organization contribute to the scientific development of management and organizational science. Intangible Capital publishes scholar articles that contribute to contrast existing theories, or to build new theoretical approaches. The contributions can adopt confirmatory (quantitative) or explanatory (mainly qualitative) methodological approaches. Theoretical essays that enhance the building or extension of theoretical approaches are also welcome. Intangible Capital selects the articles to be published with a double bind, peer review system, following the practices of good scholarly journals. Intangible Capital publishes three regular issues per year following an open access policy. On-line publication allows to reduce publishing costs, and to make more agile the process of reviewing and edition. Intangible Capital defends that open access publishing fosters the advance of scientific knowledge, making it available to everyone. Intangible Capital publishes articles in English, Spanish and Catalan.