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An Analysis of the Relationship between the Voluntary Disclosure of the Intellectual Capital and the Firm Value

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  • Saida Dammak

Abstract

In this research, we propose to clarify the relationship between voluntary disclosure on the intellectual capital and firm valuation. We primarily proposed a more refined conceptualization of intellectual capital through a thematic content analysis conducted via Nvivo. Then, we developed a measurement scale to quantify the voluntary disclosure of the intellectual capital by using factor analysis. Finally, by using the structural equations, our results showed that the investors have exploited the information that reflects the capacity of knowledge and experience of the management team to generate future profits.

Suggested Citation

  • Saida Dammak, 2014. "An Analysis of the Relationship between the Voluntary Disclosure of the Intellectual Capital and the Firm Value," International Journal of Management Sciences, Research Academy of Social Sciences, vol. 4(11), pages 546-566.
    • Handle: RePEc:rss:jnljms:v4i11p5
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