...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Journal of Human Resource Costing & Accounting >An empirical investigation and users' perceptions on intellectual capital reporting in banks: Evidence from Bangladesh
【24h】

An empirical investigation and users' perceptions on intellectual capital reporting in banks: Evidence from Bangladesh

机译：银行智力资本报告的实证研究和用户看法：来自孟加拉国的证据

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Purpose – The purpose of this paper is to report the findings of a study of intellectual capital (IC) reporting by private commercial banks in the developing economy of Bangladesh, together with the perceptions of a range of stakeholders' with respect to such disclosures. Design/methodology/approach – The paper was informed by the results of a study carried out in relation to Bangladeshi banks. Initially, the annual reports of 20 selected banking institutions listed on the Dhaka Stock Exchange were subjected to a content analysis exercise. A questionnaire survey was subsequently conducted to explore stakeholders' perceptions about the practice of IC disclosure within this sector. Findings – The findings in the paper indicate that the managements of Bangladeshi commercial banks are not currently enthusiastic about the necessity for such voluntary disclosure activity. The key focus for IC reporting is on human capital elements. Stakeholders' are in favour of such reporting across a wider range of IC items than is currently disclosed. Research limitations/implications – The results of these exploratory studies can be used by researchers to explore further the different types of IC reporting initiatives pursued across a wider spectrum of industries and any differences in users perceptions by industry, as well as over time. Originality/value – The paper contributes to the IC literature by presenting empirical evidence on IC disclosures and users' perceptions about such practices in the context of the Bangladeshi banking sector.
机译：目的–本文的目的是报告孟加拉国发展中经济体中私人商业银行进行的智力资本（IC）报告研究的结果，以及一系列利益相关者对此类披露的看法。设计/方法/方法–该文件是根据与孟加拉国银行有关的一项研究结果得出的。最初，对在达卡证券交易所上市的20家精选银行机构的年度报告进行了内容分析。随后进行了问卷调查，以探索利益相关者对该部门内IC公开实践的看法。调查结果–该论文的调查结果表明，孟加拉国商业银行的管理层目前对这种自愿披露活动的必要性并不热心。 IC报告的重点是人力资本要素。利益相关者赞成在比目前披露的范围更广的IC项目中进行此类报告。研究局限性/含义-研究人员可以使用这些探索性研究的结果来进一步探索在更广泛的行业中推行的各种类型的IC报告计划，以及随着时间的推移，用户对行业的看法有所不同。原创性/价值–本文通过提供有关IC披露和孟加拉国银行业背景下用户对此类做法的看法的经验证据，为IC文献做出了贡献。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号