An Analysis of the Relationship between the Voluntary Disclosure of the Intellectual Capital and the Firm Value
Journal Title: International Journal of Management Sciences - Year 2014, Vol 4, Issue 11
Abstract
In this research, we propose to clarify the relationship between voluntary disclosure on the intellectual capital and firm valuation. We primarily proposed a more refined conceptualization of intellectual capital through a thematic content analysis conducted via Nvivo. Then, we developed a measurement scale to quantify the voluntary disclosure of the intellectual capital by using factor analysis. Finally, by using the structural equations, our results showed that the investors have exploited the information that reflects the capacity of knowledge and experience of the management team to generate future profits.
Authors and Affiliations
Saida Dammak
Keywords
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