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Intellectual Capital Reporting And Disclosure In The Annual Reports Of Romanian Manufacturing Listed Companies €" Theoretical Framework

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Author Info

  • Bogdan Victoria

    ()
    (University of Oradea, Faculty of Economics)

  • Platon Judit

    ()
    (University of Oradea, Faculty of Economics)

  • Farcas Mariana

    ()
    (University of Oradea, Faculty of Economics)

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    Abstract

    One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital or knowledge assets contributes to the improving of the quality of information disclosed and create or add value to business performance. Also, it is acknowledged that a company has access to a variety of tools for disclosing information on intellectual capital. In our study we have decided to investigate the concept, the measurement models and the intellectual capital disclosure practices using as the source of our documentation books, articles, working papers and online publications. So, in the first part of our research we have presented several points of view in respect to the concept of knowledge assets or intellectual capital and in the second part we have reviewed the literature on the topic highlightening several scholars opinion on reporting and disclosure issues.

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    File URL: http://anale.steconomiceuoradea.ro/volume/2011/special/022.pdf
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    Bibliographic Info

    Article provided by University of Oradea, Faculty of Economics in its journal The Annals of the University of Oradea. Economic Sciences.

    Volume (Year): 1 (2011)
    Issue (Month): special (July)
    Pages: 275-283

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    Handle: RePEc:ora:journl:v:1:y:2011:i:special:p:275-283

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    Postal: Universitatii str. 1, Office F209, 410087 Oradea, Bihor
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    Related research

    Keywords: knowledge; intellectual capital; reporting practices; disclosure; annual reports;

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    1. Bukh, P. N. & Larsen, H. T. & Mouritsen, J., 2001. "Constructing intellectual capital statements," Scandinavian Journal of Management, Elsevier, vol. 17(1), pages 87-108, March.
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