Stakeholder Theory and the Voluntary Disclosure of Intellectual Capital Information
Journal Title: Caspian Journal of Applied Sciences Research - Year 2013, Vol 2, Issue 3
Abstract
Stakeholder theory is used to explore the voluntary disclosure of information regarding intellectual capital in the annual reports of listed Portuguese companies. The observed level and pattern of voluntary disclosure is found to be consistent with the managerial branch of stakeholder theory; and to be influenced strongly by the power of minority shareholders, creditors, consumer proximity, employees, the intensity of the holding of intangibles in the industry in which a company is located, and managerial board ownership. The understandings that emerge should inform regulatory efforts aimed at improving the level, quantity and scope of disclosures of intellectual capital items in financial reports.
Authors and Affiliations
Lídia Oliveira , Lúcia Rodrigues, Russell Craig
Keywords
Related Articles
- EP ID EP125436
- DOI -
- Views 117
- Downloads 0
Impact of Global Financial Crisis on Small and Medium Enterprises (SMEs) in Iran
The aim of this research was to examine of the impact of Global Financial Crisis on small and medium enterprises (SMEs) of Iran. The survey was conducted to identify various economic and financial issues that were...
Spot Weld Growth on 304L Austenitic Stainless Steel for Equal and Unequal Thicknesses
The austenitic stainless steel (304L) is common material that used in spot welding research. It has been welded and analyzed for many types of conditions and also for many situations, previously. In this research,...
Quality of Commercially Produced Ice Cream Sold in Sylhet City, Bangladesh
Ice cream is a popular dairy product in the world. Its chemical and microbial quality has always been remarkably important to consumer. The aims of this study were to investigate chemical and microbiological quality of i...
Effect of Government Spending and Macro-Economic Uncertainty on Private Investment: Evidence from Iran
This study investigates the effect of government spending and macroeconomic uncertainty on Private sector investment in Iran during 1971 to 2008. Co-integration and vector error-correction models are used to obtain the e...
An Optimum Retrofit Strategy for Rehabilitation of Reinforced Concrete Buildings Using FRP for Columns
Application of Fiber Reinforced Polymer (FRP) for the purpose of retrofitting of concrete structures has been growing rapidly in recent decades. Reinforced Concrete (RC) column is known as a member of building structure...