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Why are capital market actors ambivalent to information about certaion indicators on intellectual capital?
Mälardalen University, School of Business. (MINT)ORCID iD: 0000-0002-6006-188X
2003 (English)In: Accounting, Auditing & Accountability Journal, ISSN 0951-3574, E-ISSN 1368-0668, Vol. 16, no 1, 31-38 p.Article in journal (Refereed) Published
Abstract [en]

An increasing body of literature is documenting a high pay off from human capital investment. However,

different studies of the interest from capital market actors to take information about intangibles into account

reveal contradictory findings. The interest with respect to intellectual capital indicators is ambivalent. Why? In

the present article five reasons to this ambivalent interest are discussed; Capital market actors may; (1) not

understand the importance of intangibles (the knowledge problem); (2) not trust the indicators with respect to

validity and reliability (the uncertainty problem); (3) exaggerate the risk of loosing the intangible resource (the

ownership problem); and (4) not feel secure about the management's capability of taking action upon data (the

management problem). However, the most important deterrent to account for is may be (5) the mentality of

capital market actors as a group.

Place, publisher, year, edition, pages
Emerald , 2003. Vol. 16, no 1, 31-38 p.
Keyword [en]
Intellectual caital, intangible resources, human capital, capital markets
National Category
Business Administration
Research subject
Industrial Economics and Organization
Identifiers
URN: urn:nbn:se:mdh:diva-11780DOI: 10.1108/09513570310464255OAI: oai:DiVA.org:mdh-11780DiVA: diva2:395826
Available from: 2011-02-08 Created: 2011-02-08 Last updated: 2014-02-27Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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Language
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