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Intellectual capital disclosures and investrors' perceptions of a company's reputation - an international perspective
Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.ORCID iD: 0000-0002-6006-188X
Mälardalen University, School of Innovation, Design and Engineering, Innovation and Product Realisation.ORCID iD: 0000-0003-4572-9623
Nuremberg and Erlangen University.
2012 (English)In: Wissenbilanzen im Mittelstand / [ed] Fischer, T. und Wulf, I., Stuttgart: Schäffer-Poeschel Verlag , 2012, p. 125-142Chapter in book (Other academic)
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.

Place, publisher, year, edition, pages
Stuttgart: Schäffer-Poeschel Verlag , 2012. p. 125-142
Keywords [en]
Intellectual capital disclosures, human capital, fund managers
National Category
Social Sciences Other Social Sciences
Research subject
Industrial Economics and Organisations
Identifiers
URN: urn:nbn:se:mdh:diva-24560ISBN: 978-3-7910-3279-5 (print)OAI: oai:DiVA.org:mdh-24560DiVA, id: diva2:699550
Available from: 2014-02-27 Created: 2014-02-27 Last updated: 2015-02-06Bibliographically approved

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Johanson, UlfBjurström, Erik

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf