文章基本信息

标题：Quality of Intellectual Capital and Human Resources Disclosure on the Firm Valuation
本地全文：下载
作者：Abdolreza Ghasempour ; Mohd Atef Md Yusof
期刊名称：Open Journal of Accounting
印刷版ISSN：2169-3404
电子版ISSN：2169-3412
出版年度：2014
卷号：03
期号：02
页码：59-70
DOI：10.4236/ojacct.2014.32007
语种：English
出版社：Scientific Research Publishing
摘要：Recent tendency of businesses towards voluntary disclosure has improved the quality of financial reporting. High-quality financial reporting helps users of financial information trust business, and thus, creates value for the business. The present study concerned itself with the voluntary reporting of intellectual capital and knowledge assets. Companies with large investments on knowledge assets, intellectual capital, and human resources, have managed to create great competitive advantage. The population of the present study was composed of 65 companies listed on Tehran Stock Exchange in the period from 2005 to 2012. The hypothesis testing results showed that voluntary disclosure of intellectual capital and human resources information had a significant and positive impact firm value, with a one year lapse. This is an indication of the importance of the disclosure of such information for financial statements users.
关键词：Voluntary Disclosure; Intellectual Capital; Financial Reporting; Firm Value; Human Resources