IDEAS home Printed from https://ideas.repec.org/a/aka/aoecon/v63y2013i2p139-156.html
   My bibliography  Save this article

European evidence on intellectual capital: Linking methodologies with firm disclosures

Author

Listed:
  • Liliana Feleagă

    (Bucharest Academy of Economic Studies, Bucharest, Romania)

  • Niculae Feleagă

    (Department of Accounting, Audit and Economic Analysis of the Academy of Economic Studies, Bucharest, Romania)

  • Voicu D. Dragomir

    (The Bucharest Academy of Economic Studies Department of Accounting, Audit, Financial Analysis and Management Information Systems, Faculty of Accounting 6 Piaťa Romană, sector 1 010374 Bucurešti Romania)

  • Luciana M. Râbu

    (University of Economic Studies, Bucharest, Romania)

Abstract

The aim of this research is to examine the degree to which different categories of intellectual capital are disclosed in the annual reports of a sample of large European companies. The sample comprises 18 companies included in the STOXX® Europe TMI Software & Computer Services Index, from six countries. Keeping with the previous literature, the present study has analysed the disclosed items of intellectual capital outside the financial reports of these entities; this methodological choice assumes that disclosure outside the requirements of accounting standards shows the true commitment of managers in the creation and development of intellectual capital. Therefore, we have collected the cross-sectional raw data from the management review section of selected annual reports for one fiscal year. We have used relevant methodologies from the earlier literature for the content analysis of intellectual capital disclosures. The elements disclosed in narrative form were coded as binary variables on an index scale, and several frequencies and charts are included in the discussion section. Frequencies found are only poorly comparable with the results of previous studies

Suggested Citation

  • Liliana Feleagă & Niculae Feleagă & Voicu D. Dragomir & Luciana M. Râbu, 2013. "European evidence on intellectual capital: Linking methodologies with firm disclosures," Acta Oeconomica, Akadémiai Kiadó, Hungary, vol. 63(2), pages 139-156, June.
    • Handle: RePEc:aka:aoecon:v:63:y:2013:i:2:p:139-156
    as

    Download full text from publisher

    File URL: http://akademiai.com/content/6621704113717pmq/fulltext.pdf
    Download Restriction: subscription
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jelena Djordjevic Boljanovic & Gordana Dobrijevic & Slobodan Cerovic & Slavko Alcakovic & Filip Djokovic, 2018. "Knowledge-Based Bioeconomy: The Use of Intellectual Capital in Food Industry of Serbia," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 20(49), pages 717-717, August.
    2. repec:aud:audfin:v:20:y:2018:i:49:p:717 is not listed on IDEAS
    3. Rizwan Raheem Ahmed & Jolita Vveinhardt & Dalia Streimikiene, 2017. "Exploring Multidimensional View of Intellectual Capital and Business Ethics on Organizational Performance by Using Bootstrapping Method: Evidence from Pakistani Pharmaceutical Industry," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 13(1), pages 7-33.
    4. repec:mje:mjejnl:v:12:y:2017:i:1:p:7-33 is not listed on IDEAS
    5. Victoria BOGDAN & Claudia Diana SABĂU POPA & Mărioara BELENEŞI & Vasile BURJA & Dorina Nicoleta POPA, 2017. "Empirical Analysis of Intellectual Capital Disclosure and Financial Performance – Romanian Evidence," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, vol. 51(2), pages 125-143.

    More about this item

    Keywords

    intellectual capital; software companies; European firms; research methods for intellectual capital assessment;
    All these keywords.

    JEL classification:

    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aka:aoecon:v:63:y:2013:i:2:p:139-156. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Kriston, Orsolya (email available below). General contact details of provider: https://akademiai.hu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.