The influence of integrated reporting and internationalisation on intellectual capital disclosures

被引：34

作者：

Terblanche, Wendy ^{[1
]}

De Villiers, Charl ^{[2
,3
]}

机构：

[1] Univ Ft Hare, East London, South Africa

[2] Univ Auckland, Auckland, New Zealand

[3] Univ Pretoria, Pretoria, South Africa

来源：

JOURNAL OF INTELLECTUAL CAPITAL | 2019年 / 20卷 / 01期

关键词：

Integrated reporting; Intellectual capital; Intellectual capital disclosure; Voluntary disclosure; Internationalisation; CORPORATE SOCIAL-RESPONSIBILITY; NONFINANCIAL DISCLOSURE; SOUTH-AFRICA; INFORMATION; FRAMEWORK; COMPANIES; INSIGHTS; THINKING; MARKETS;

D O I：

10.1108/JIC-03-2018-0059

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Purpose The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more intellectual capital (IC) disclosure. Design/methodology/approach The paper compares the content of IC disclosures of matched samples of companies. Findings The findings show that companies preparing an integrated report disclose more IC information, and that companies exposed to international capital market pressures through cross-listing do not disclose more IC information.

引用

页码：40 / 59

页数：20

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