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Determinants of intellectual capital reporting: evidence from the Romanian stock market

Author

Listed:
  • Nicoleta Maria Ienciu

    (Babeș-Bolyai University)

  • Ionel-Alin Ienciu

    (Babeș-Bolyai University)

Abstract

The 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.

Suggested Citation

  • Nicoleta Maria Ienciu & Ionel-Alin Ienciu, 2012. "Determinants of intellectual capital reporting: evidence from the Romanian stock market," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(43), pages 147-164, March.
    • Handle: RePEc:rej:journl:v:15:y:2012:i:43:p:147-164
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    References listed on IDEAS

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    1. Lev, B & Zarowin, P, 1999. "The boundaries of financial reporting and how to extend them," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 353-385.
    2. Cowen, Scott S. & Ferreri, Linda B. & Parker, Lee D., 1987. "The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 111-122, March.
    3. Patten, Dennis M., 1992. "Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 471-475, July.
    4. Ely, K & Waymire, G, 1999. "Intangible assets and stock prices in the pre-SEC era," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 17-44.
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    Cited by:

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    More about this item

    Keywords

    intellectual capital; empirical analysis; listed entities; Romania; reporting; regulations;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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