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首页> 外文期刊>The International Journal of Productivity and performance management >What drives intellectual capital reporting? Evidence from Kuwait
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What drives intellectual capital reporting? Evidence from Kuwait

机译：是什么驱动智力资本报告？来自科威特的证据

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Purpose - Motivated by the increased attention on intellectual capital reporting (ICR) from regulatory bodies, practitioners, and researchers and the recent calls for companies to supplement and complement their traditional financial statements with intellectual capital (IC) disclosure, the purpose of this paper is to investigate the drivers of ICR among the companies listed on the Kuwait Stock Exchange (KSE). Design/methodology/approach - Content analysis was applied to the annual reports of all companies listed on the KSE in 2013. A multiple regression analysis was employed to explore the ICR drivers. Findings - Despite the growing importance of ICR in capital markets, the study findings reveal an overall relatively low level of ICR among KSE-listed companies. In addition, the level of ICR varies significantly between companies. The results show that the level of ICR for all KSE-listed companies in 2013 ranged from 0 to 96 percent and the mean was 28 percent. The multiple regression analysis suggests that older, highly leveraged, larger, and profitable KSE-listed companies are associated with higher levels of ICR. Industrial sector is a partial driver. Practical implications - Surprisingly, many of the KSE-listed companies do not disclose any IC information in their annual reports. Given the increasingly important role that IC information plays in capital markets, regulatory bodies should encourage, stimulate, and guide companies to report IC information. The findings offer insights as to the drivers of ICR that should improve efforts to develop recommendations that push for greater IC disclosure in corporate annual reports. Originality/value - The study is the first examination of ICR drivers in Kuwait. It contributes to the literature by providing empirical evidence about ICR in a market with specific economic, social, and cultural characteristics. It enhances our understanding of ICR by revealing some of its drivers.
机译：目的-出于监管机构，从业者和研究人员对智力资本报告（ICR）的日益关注以及最近要求公司通过智力资本（IC）披露来补充和补充其传统财务报表的动机，本文的目的是调查科威特证券交易所（KSE）上市公司中ICR的驱动因素。设计/方法/方法-内容分析已应用于2013年KSE上市的所有公司的年度报告。采用了多元回归分析来探讨ICR驱动因素。调查结果-尽管ICR在资本市场中的重要性日益提高，但研究结果显示，在KSE上市公司中，ICR的总体水平相对较低。此外，各公司之间的ICR水平也存在很大差异。结果显示，2013年所有在KSE上市的公司的ICR水平在0％至96％之间，平均值为28％。多元回归分析表明，在KSE上市的较老，杠杆率高，规模较大且盈利的公司与较高的ICR相关。工业部门是部分驱动力。实际含义-令人惊讶的是，许多在KSE上市的公司没有在其年度报告中披露任何IC信息。鉴于IC信息在资本市场中扮演的角色越来越重要，监管机构应鼓励，刺激和指导公司报告IC信息。研究结果提供了有关ICR驱动因素的见解，这些驱动因素应加强努力以制定建议，以推动在公司年度报告中更多地披露IC。原创性/价值-该研究是科威特对ICR驾驶员的首次检查。它通过提供有关具有特定经济，社会和文化特征的市场中ICR的经验证据，为文献做出了贡献。通过揭示某些驱动因素，可以增进我们对ICR的了解。

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