Intellectual Capital Reporting: A User Perspective

2005 ◽  
Author(s):  
Suresh Cuganesan ◽  
Richard Petty ◽  
Nigel Finch
Keyword(s):  
Intellectual Capital ◽  
User Perspective

An exploratory study of intangibles risk disclosure in annual reports of banking companies from the UK, US, Germany and Italy - Some descriptive insights

2013 ◽  
pp. 81-120 ◽  
Author(s):  
Susanne Durst
Keyword(s):  
Intellectual Capital ◽  
Exploratory Study ◽  
The United States ◽  
Annual Reports ◽  
Risk Disclosure ◽  
Related Risk ◽  
Potential Benefits ◽  
Report Data ◽  
Key Drivers ◽  
The Uk

Intangibles are viewed as the key drivers in most industries, and current research shows that firms voluntarily disclose information about their investments in intangibles and their potential benefits. Yet little is known of the risks relating to such resources and the disclosures firms make about such risks. In order to obtain a more balanced and complete picture of firms' activities, information about the risky side of their intangibles is also needed. This exploratory study provides some descriptive insights into intangibles-related risk disclosure in a sample of 16 large banks from the United States (US), United Kingdom (UK), Germany and Italy. Annual report data is analyzed using the three Intellectual Capital dimensions. Study findings illustrate the variety of intangibles-related risk disclosure as demonstrated by the banks involved.

Pengaruh Intellectual Capital, Earning per share, dan Leverage terhadap Nilai Perusahaan Food and Beverage di Bursa Efek Indonesia

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 257
Author(s):  
Meltry Anggita Sihombing ◽  
Debora Natalia Hutagalung ◽  
Noviana Siska ◽  
D. Sakuntala
Keyword(s):  
Intellectual Capital ◽  
Purposive Sampling ◽  
Food And Beverage

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Intellectual Capital, Earning Pershare, dan Leverage terhadap Nilai Perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2013-2018. Populasi dalam penelitian ini adalah seluruh perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia yang berjumlah 26 perusahaan dengan sampel berjumlah 11 perusahaan dengan periode 2013-2018 selama 6 Tahun serta menggunakan teknik pengambilan sampel yaitu Purposive Sampling. Metode analisis yang digunakan dalam metode penelitian ini adalah metode regresi linier berganda. Jenis penelitian adalah statistik deskriptif dan sifat penelitiannya adalah Explannatory. Hasil penelitian ini menunjukkan secara Simultan (F) Intellectual Capital¸ Earning PerShare, dan Leverage berpengaruh dan signifikan terhadap nilai perusahaan Food and Beverage yang Secara Parsial(T) Intellectual Capital dan Earning PerShare tidak berpengaruh dan signifikan terhadap Nilai Perusahaan. Sementara, Leverage berpengaruh dan signifikan terhadap Nilai Perusahaan Food and Beverage.

Methodological Proposal Focused on the Intangible Resources Diagnosis of Intellectual Capital for Tourism Destination

2018 ◽  
Vol 9 (8) ◽  
pp. 739-748
Author(s):  
Quadrini Fabiana Andrea ◽  
◽  
Abraham Cynthia Anahi
Keyword(s):  
Project Management ◽  
Intellectual Capital ◽  
Research Team ◽  
Innovative Activity ◽  
Positive Relation ◽  
Tourism Destination ◽  
Research Project ◽  
Intangible Resources

The purpose of this paper is to develop and deepen one of the research lines that since 2010 the research team has been working on. It is related to one of the objectives set forth in the schedule of the research project “Management of the intellectual capital and innovation for tourism destination: a way to boost sector competitiveness”, which is being developed. The aim is to design and present a method that let make a diagnosis of intangible resources of intellectual capital for tourism destination and show its positive relation with innovative activity.

IC & OI The impact of intellectual capital on organizational innovation

2020 ◽  
Vol 6 (7) ◽  
pp. 1257-1265
Author(s):  
Fouad El-Gamal
Keyword(s):  
Intellectual Capital ◽  
Middle Managers ◽  
Organizational Innovation ◽  
Sustainable Competitive Advantage ◽  
Dominant Dimension ◽  
Structural Capital ◽  
Corporate Innovation ◽  
Research Findings ◽  
The Impact ◽  
Depth Interviews

Intellectual capital can generate value for organizations and improve organizational innovation. This study aims to investigate the effects of intellectual capital on corporate innovation. Mixed research methodology approach has been used by combining both qualitative and quantitative analysis to explore and empirical examine the research model. The targeted population of interest is the licensed pharmaceutical manufactures, 90 organizations in the Egyptian pharmaceutical industry throughout its three main sectors (11 public, 70 local private and 9 MNCs). Statistical analyses are employed based on the questionnaires gathered from 39 pharmaceutical manufactures’ companies (44% response rate). In addition, sixty-three “63” in depth interviews have been conducted with both top and middle managers. The research findings indicate that all dimensions of intellectual capital (human, structural, and relational capital) have positive significant effects on organizational innovation of pharmaceutical manufactures’ companies. The study clarifies that the most dominant dimension is structural capital, which provides the largest and strongest support to pharmaceutical manufactures’ companies. The deep realization of the importance intellectual capital and its impact on innovation helps leaders to adopt accurate system to run organizational innovation in a better way, which lead to sustainable competitive advantage for organizations.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2017

2019 ◽  
Vol 3 (2) ◽  
pp. 26
Author(s):  
Niken Ayu Wulandari ◽  
Tegoeh Hari Abrianto ◽  
Edi Santoso
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Linear Regression ◽  
Return On Equity ◽  
Asset Turnover

This research to analyze and evaluate intellectual capital on financial performance obtained by return on equity, asset turnover and growth in revenue. The population in this study are consumer goods companies listed on the Stock Exchange in 2015-2017. The research sample was received by 21 companies obtained by using purposive sampling technique. The analytical method used is simple linear regression analysis with the SPSS version 20 application and uses the VAICTM method to measure intellectual capital. The results of this study indicate that intellectual capital has a significant effect on financial performance generated by return on equity, but intellectual capital does not have a significant effect on financial performance required by asset turnover and growth in revenue.

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