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Disclosure of information on intellectual capital and market information needs : a Delphi explorative study
[Publication d'informations sur le capital immatériel et attentes des investisseurs : une étude exploratoire par la méthode Delphi]

Author

Listed:
  • Yosra Bejar

    (IMT-BS - DEFI - Département Droit, Economie et Finances - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], CEMANTIC - Centre d'Études et de recherches en Management et TIC - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris])

Abstract

Through an opinion study developed with financial analysts and portfolio managers, we identified a list of information most likely used by investors to make investment decisions. We establish, through their answers to the Delphi methodology, the existence of a consensus about 19 pieces of information on intellectual capital likely to be published. A comparison between financial analysts- and portfolio managers- responses show that there is no difference in their opinions. The two groups of experts seem to grant the same importance to the various pieces of information selected on the list. This result justifies the interviewing exclusively financial analysts to account for investors- information needs in future research.

Suggested Citation

  • Yosra Bejar, 2009. "Disclosure of information on intellectual capital and market information needs : a Delphi explorative study [Publication d'informations sur le capital immatériel et attentes des investisseurs : une," Post-Print hal-00514402, HAL.
    • Handle: RePEc:hal:journl:hal-00514402
    DOI: 10.3917/cca.152.0165
    as

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