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


  • Nicoleta Maria Ienciu

    () (Babeș-Bolyai University)

  • Ionel-Alin Ienciu

    () (Babeș-Bolyai University)


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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    1. repec:bla:joares:v:37:y:1999:i::p:17-44 is not listed on IDEAS
    2. repec:bla:joares:v:37:y:1999:i:2:p:353-385 is not listed on IDEAS
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    Cited by:

    1. Jide Ibikunle & Victor Chiedu Oba & Christopher Nwufo, 2013. "Determinants of Intellectual Capital Disclosures in Nigeria," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(6), pages 195-206, December.

    More about this item


    intellectual capital; empirical analysis; listed entities; Romania; reporting; regulations;

    JEL classification:

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


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