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Forward-Looking Intellectual Capital Information in Integrated Reporting: An Empirical Analysis

机译：综合报告中前瞻性智力资本信息的实证分析

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The aim of the paper is to explore the amount of forward-looking intellectual capital information (FL_ICI) in Integrated Reporting (IR) and the effect of firm characteristics on FL_ICI within this context. This study empirically bridges the research gap on the issues of forward-looking information (FLI) and adds to intellectual capital (IC) disclosure research. In particular, the paper responses to two research questions specifically: what are the extent and the content of FL_ICI and what are the factors that impact on different IC voluntary reporting behaviors in IR. A content analysis is apply to inspect the subjects and the amount of FL_ICI in reports accessible in the web site of the International Integrated Reporting Council. Five Models are verified using a multivariate regression analysis to investigate the influence of three independent variables (firm size, profitability and leverage) on FL_ICI. The research proves that companies are reluctant to disclose FL_ICI in integrated reports. The findings of the research show that the majority of FL_ICI regards relational capital. The regression model also reveals that firm size and profitability have a statistically significant influence on specific topics of FL_ICI. On the contrary, leverage appears insignificant in determining the amount of FL_ICI. The research contributes to prior disclosure literature regarding forward-looking information since prior research results are unclear. There is a limited number of studies that investigated FL_ICI in relation to firm characteristics and no studies have investigated this issue within the setting of IR.
机译：本文旨在探讨综合报告（IR）中前瞻性智力资本信息（FL_ICI）的数量以及公司特征对FL_ICI的影响。这项研究从经验上弥补了前瞻性信息（FLI）问题上的研究空白，并增加了智力资本（IC）披露研究。特别是，本文专门针对两个研究问题：FL_ICI的程度和内容是什么，以及影响IR中不同IC自愿报告行为的因素是什么。内容分析适用于检查国际综合报告理事会网站上可访问的报告中的主题和FL_ICI的数量。使用多元回归分析验证了五个模型，以调查三个独立变量（公司规模，获利能力和杠杆）对FL_ICI的影响。研究证明，公司不愿在综合报告中披露FL_ICI。研究结果表明，FL_ICI的大多数都考虑了关系资本。回归模型还显示，公司规模和盈利能力对FL_ICI的特定主题具有统计学上的显着影响。相反，在确定FL_ICI的数量时，杠杆作用似乎微不足道。由于先前的研究结果不清楚，该研究有助于有关前瞻性信息的先前公开文献。有限的研究针对企业特征调查了FL_ICI，并且在IR范围内还没有研究对此问题进行研究。

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