Exploring voluntary external disclosure of intellectual capital in listed companies: An integrated intellectual capital disclosure conceptual model
Электронный научный архив УРФУ
Информация об архиве | Просмотр оригинала| Поле | Значение | |
| Заглавие |
Exploring voluntary external disclosure of intellectual capital in listed companies: An integrated intellectual capital disclosure conceptual model
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| Автор |
Giacosa, E.
Ferraris, A. Bresciani, S. |
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| Тематика |
DISCLOSURE
INTELLECTUAL CAPITAL INTELLECTUAL CAPITAL DISCLOSURE LISTED COMPANIES STAKEHOLDERS VOLUNTARY EXTERNAL DISCLOSURE |
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| Описание |
Purpose: The purpose of this paper is to create a conceptual model that practically assists companies to produce an effective voluntary external intellectual capital disclosure (ICD) and valorises both the company’s and the stakeholders’ role. It illustrates the relationship among voluntary ICD mechanisms and it takes into consideration the feedback mechanism from external stakeholders. Design/methodology/approach: Nielsen and Madsen’s (2009) study constitutes the framework of the conceptual model, as it refers to a “sender to receiver” model, which is particularly useful for the research. Findings: An effective ICD may only be achieved through a combination of decisions taking into account each individual company’s needs and those of stakeholders’ ones. In addition, the dimensions on which the conceptual model is based are already in use in other widespread disclosure models, and this favours the company. Research limitations/implications: Limitations concern design features, recipients and validity of the conceptual model. In terms of theoretical implications, the model emphasizes an “integrated ICD” approach; in addition, the model is based on some dimensions which characterize widespread and general communication models already in use. Practical implications: First, this relates to the production of an effective ICD when considered as “one-way information”, from the company to the stakeholders. Second, this relates to the interaction between the company and its stakeholders, within a dyadic exchange. Originality/value: The conceptual model is based on some dimensions which characterize widespread and general communication models already in use, which in the model are applied to ICD. Therefore, companies may favour making an ICD, as they are already confident and familiar with these dimensions. © 2017, © Emerald Publishing Limited.
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| Дата |
2024-04-17T17:43:27Z
2024-04-17T17:43:27Z 2017 |
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| Тип |
Article
Journal article (info:eu-repo/semantics/article) info:eu-repo/semantics/submittedVersion |
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| Идентификатор |
Giacosa, E., Ferraris, A., & Bresciani, S. (2017). Exploring voluntary external disclosure of intellectual capital in listed companies: An integrated intellectual capital disclosure conceptual model. Journal of Intellectual Capital, 18(1), 149-169. https://doi.org/10.1108/JIC-01-2016-0019
1469-1930 Final All Open Access, Green https://iris.unito.it/bitstream/2318/1627806/5/Exploring%20Voluntary%20External%20Disclosure%20of%20Intellectual%20Capital%20in%20Listed%20Companies.pdf http://elar.urfu.ru/handle/10995/132135 10.1108/JIC-01-2016-0019 85009223607 000395686200009 |
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| Язык |
en
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| Права |
Open access (info:eu-repo/semantics/openAccess)
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| Формат |
application/pdf
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| Издатель |
Emerald Group Publishing Ltd.
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| Источник |
Journal of Intellectual Capital
Journal of Intellectual Capital |
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