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首页> 外文期刊>International journal of learning and intellectual capital >A Study On Intellectual Capital Disclosure Determinants In The European Context
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A Study On Intellectual Capital Disclosure Determinants In The European Context

机译：欧洲背景下的智力资本披露决定因素研究

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The difference between the book value of the company and the market value, which is constantly increasing, motivates many researchers to identify the missing information from financial statements. This accounting incapacity shows that the human and organisational factors replace technical and industrial capital. Consequently, European multinational companies are developing disclosure strategies about intellectual capital. The central question of this paper is on this observation: what motivates European companies to communicate on intellectual capital components which exceed or complete accounting disclosure? A multivariate regression analysis tests the link between the intellectual capital disclosure and firm's characteristics. The study's results show that size, intangible contributions in the balance sheet, indebtedness, performance, multinationality, sector and the auditor type appear to influence the intellectual capital disclosure in a significant manner. This research sets up indicators used in formulating the communication norms.
机译：公司账面价值与市场价值之间的差异不断增加，这促使许多研究人员从财务报表中识别出缺失的信息。这种会计上的无能力表明，人力和组织因素取代了技术和工业资本。因此，欧洲跨国公司正在制定有关智力资本的披露策略。本文的中心问题是关于这一观察结果的：是什么促使欧洲公司就超过或完成会计披露的知识资本成分进行交流？多元回归分析检验了智力资本披露与企业特征之间的联系。研究结果表明，规模，资产负债表中的无形贡献，债务，业绩，跨国公司，部门和审计师类型似乎对智力资本的披露产生重大影响。该研究建立了用于制定沟通规范的指标。

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