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CORPORATE INTELLECTUAL CAPITAL REPORTING : the case of germany by Göbel, Viktoria is a nonfiction available to read on EtoBox.

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Intellectual capital (IC) consists of intangible resources and is considered to equip a company with competitive advantages, encompassing efficient internal structures, beneficial relations to primary stakeholders and employee competencies. IC has been argued to considerably contribute to corporate value creation. As IC reporting represents a central communication platform for this important form of capital, a separate area of research has developed on IC reporting. -- This study examines potential motivations for IC reporting in management reports of 428 listed German companies for the accounting year 2010. Germany offers a unique research setting for IC reporting due to a mandatory Management report containing information on IC. To infer motivations, agency theory and legitimacy theory are applied to test which theory better explains IC reporting. According to agency theory, companies report on their IC to reduce the Information gap between managers and owners, interpreted in this study as explaining the value creation process for IC. In contrast, legitimacy theory suggests that corporate IC reporting serves as a tool to legitimise the company's market position, which is investig

Who reads CORPORATE INTELLECTUAL CAPITAL REPORTING : the case of germany?

Author

Göbel, Viktoria

Publisher

Verlag Wissenschaft & Praxis. ein Imprint von Duncker & Humblot GmbH

Published

2014

Language

EN

ISBN

9783896446770

Category

nonfiction

Subjects

Management, Business