Determinants of intellectual capital reporting: evidence from the Romanian stock market
AbstractThe present paper emphasizes an empirical study conducted at national level, within entities listed on the Bucharest Stock Exchange. The objective of this study is to develop the determinant factors of intellectual capital reporting such as size of entity expressed by turnover, equity, number of employees, industries wherein entities operate and recorded profit or loss. In order to achieve such objective, we have used the content analysis of participating entities’ financial statements. According to the results that have been obtained, the financial situation of entities represents a determinant factor of the reporting level of intellectual capital.
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Bibliographic InfoArticle provided by Department of International Business and Economics from the Academy of Economic Studies Bucharest in its journal Romanian Economic Journal.
Volume (Year): 15 (2012)
Issue (Month): 43 (March)
intellectual capital; empirical analysis; listed entities; Romania; reporting; regulations;
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