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Intellectual capital disclosures and investrors' perceptions of a company's reputation - an international perspective
Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, Industriell ekonomi och organisation.ORCID-id: 0000-0002-6006-188X
Mälardalens högskola, Akademin för innovation, design och teknik, Innovation och produktrealisering.ORCID-id: 0000-0003-4572-9623
Nuremberg and Erlangen University.
2012 (engelsk)Inngår i: Wissenbilanzen im Mittelstand / [ed] Fischer, T. und Wulf, I., Stuttgart: Schäffer-Poeschel Verlag , 2012, s. 125-142Kapittel i bok, del av antologi (Annet vitenskapelig)
Abstract [en]

This paper attempts to extend the understanding of the interaction between firms and investors with respect to the role of intellectual capital disclosure. Due to the quickly intensifying interest of firms and policy-makers in intellectual capital disclosure (as regards, for example, intellectual capital statements, social responsibility reporting, and integrated reporting), there is an urgent need to study the role of intellectual capital disclosure in building and maintaining corporate reputation. Using two empirical investigations with a focus on human capital as core element of intellectual capital—a German experiment and a Swedish focus group study—as points of departure, this paper argues that there is a need for complementary investigations of contextual, social character, and other approaches in studies of the interface between accounting and finance. The paper begins with a very brief overview of prior research on human capital disclosure. Sections 2 and 3 discuss the German and Swedish studies, followed by an analysis in section 4, where the concept of ‘reputation’ is introduced. In the concluding section 5, suggestions for further exploration are made.

sted, utgiver, år, opplag, sider
Stuttgart: Schäffer-Poeschel Verlag , 2012. s. 125-142
Emneord [en]
Intellectual capital disclosures, human capital, fund managers
HSV kategori
Forskningsprogram
industriell ekonomi och organisation
Identifikatorer
URN: urn:nbn:se:mdh:diva-24560ISBN: 978-3-7910-3279-5 (tryckt)OAI: oai:DiVA.org:mdh-24560DiVA, id: diva2:699550
Tilgjengelig fra: 2014-02-27 Laget: 2014-02-27 Sist oppdatert: 2015-02-06bibliografisk kontrollert

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