Artikel
Intellectual capital disclosure of Hungarian and Czech listed firms
The purpose of this paper is to investigate the level of intellectual capital (IC) disclosure of the largest Czech and Hungarian listed firms. We apply content analysis of the annual statements and measure IC disclosure by a score. We hypothesize that a significant positive relationship exists between IC disclosure score and such firm-specific financial factors as company size, profitability, book value of intangibles and trade volume. The results of the regression model indicate that among the chosen independent variables, capitalized intangibles and profitability have a significant impact. Another contribution of the paper is the comparison of the two aforementioned Central European countries, which can serve as a basis for future research about the reporting culture of the region.
- Sprache
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Englisch
- Erschienen in
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Journal: European Financial and Accounting Journal ; ISSN: 1805-4846 ; Volume: 14 ; Year: 2019 ; Issue: 3 ; Pages: 43-59 ; Prague: University of Economics, Faculty of Finance and Accounting
- Klassifikation
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Management
Accounting
- Thema
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intellectual capital
voluntary disclosure
content analysis
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Lippai-Makra, Edit
Rádóczi, Zsolt
Kovács, Zsuzsanna Ilona
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Economics, Faculty of Finance and Accounting
- (wo)
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Prague
- (wann)
-
2019
- DOI
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doi:10.18267/j.efaj.229
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Lippai-Makra, Edit
- Rádóczi, Zsolt
- Kovács, Zsuzsanna Ilona
- University of Economics, Faculty of Finance and Accounting
Entstanden
- 2019
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