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Intangibles disclosure, market performance and business reputation - the case of Spain

机译：无形资产披露，市场表现和商业声誉-西班牙

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摘要

The aim of this paper is to analyse from an evolutionary point of view the degree of disclosure of information regarding intangibles of Spanish companies listed on the Stock Exchange. In addition, the paper explores the reasons which lead companies towards greater transparency and the effects this has on share market value and business reputation. All kinds of annual reports issued by 43 listed Spanish companies have been examined for the period of 2001-2003. With respect to previous studies, an improved classification of intangibles has been used and several refinements have been made in the way of scoring the amount of information disclosed. The research shows that information transparency regarding intangibles is clearly on the rise. No type of significant link has been noted between transparency and share market value, but a positive and significant link has been detected between the degree of intangibles disclosure and corporate reputation.
机译：本文的目的是从进化的角度分析在联交所上市的西班牙公司无形资产信息的披露程度。此外，本文还探讨了导致公司提高透明度的原因，以及这对股票市场价值和商业声誉的影响。审查了2001年至2003年期间西班牙43家上市公司发布的各种年度报告。关于先前的研究，已经使用了无形资产的改进分类，并且在对公开信息的数量进行评分方面进行了一些改进。研究表明，有关无形资产的信息透明度显然正在上升。在透明度和股票市场价值之间没有发现任何类型的重要联系，但是在无形资产披露程度和公司声誉之间发现了积极而重要的联系。

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