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Intellectual capital reporting in a mandatory management report: the case of Germany

机译：强制性管理报告中的智力资本报告：德国

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摘要

Purpose - The purpose of this paper is to investigate the relationships of company characteristics to intellectual capital (IC) reporting in a mandatory management report. Based on the relevant regulation in Germany, IC components of the mandatory management report can be characterised as being partially required, partially recommended and partially voluntary. Design/methodology/approach - A content analysis of 428 group management reports of listed German companies was conducted for required, recommended and voluntary IC reporting. To investigate the relationship of certain company characteristics to IC reporting, this study conducted a regression analysis considering company returns, size and industry. Findings - The findings show that structural capital dominates total IC reporting in Germany. This observation is in contrast to prior literature, in which relational capital has been found to be most frequently reported. However within the sub-group of voluntary IC reporting in German companies, relational capital has the highest proportion. The regression results show that company returns show no effect on IC reporting, but size and industry group are significantly related to IC reporting. Research limitations/implications - The findings indicate that IC reporting requirements and the relatively stringent German regulatory recommendations influence corporate IC reporting behaviour. The findings provide a basis for further discussion by standard setters regarding the extent to which requirements and recommendations on individual IC components seem to encourage IC reporting. Originality/value - This study utilises the unique research setting in Germany with a mandated management report to distinguish between required, recommended and voluntary IC reporting.
机译：目的-本文的目的是调查强制性管理报告中公司特征与智力资本（IC）报告之间的关系。根据德国的相关规定，强制性管理报告中的IC组件可以部分地被要求，部分被推荐并且部分是自愿的。设计/方法/方法-对德国上市公司的428组管理报告进行了内容分析，以获取必需的，推荐的和自愿的IC报告。为了调查某些公司特征与IC报告的关系，本研究进行了回归分析，其中考虑了公司收益，规模和行业。调查结果-调查结果表明，结构性资本在德国的IC总报告中占主导地位。该观察结果与现有文献相反，在先前文献中，关系资本被发现是最经常报道的。但是，在德国公司的自愿性IC报告子组中，关系资本的比例最高。回归结果表明，公司收益对IC报告没有影响，但是规模和行业类别与IC报告显着相关。研究的局限性/意义-研究结果表明，IC报告要求和相对严格的德国法规建议会影响公司的IC报告行为。这些发现为标准制定者进一步讨论有关单个IC组件的要求和建议在多大程度上鼓励IC报告提供了基础。原创性/价值-这项研究利用德国独特的研究环境和受权管理报告来区分要求的，推荐的和自愿的IC报告。

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