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Intellectual capital disclosure commitment: a myth or reality?

Deborah Branswijck UGent and Patricia Everaert UGent (2011) Proceedings of the 3rd European conference on intellectual capital. p.501-508
abstract
The objective of this empirical research is to assess the information dealing with intellectual capital that firms disclose in their prospectus and the potential influence on their intellectual capital disclosure in the annual report following to the initial public offering. The prospectus of companies that applied for initial listing on Euronext Brussels and Amsterdam between 2005 and 2009 were analyzed, including the first annual report after IPO, by means of a content analysis based on the disclosure index of Bukh et al (2005). First, the prospectus and annual report were compared based on their intellectual capital disclosure. Second, the prospectus and the annual report were studied in order to understand the disclosure practices on IC during a 5 year time period taken the recent financial crisis into account. Third, a model was built in order to explain the impact from IC disclosure in the prospectus on the disclosure in the annual report. Next to the result on the IC index for the prospectus (1), different control variables such as (2) industry, (3) company age, (4) size, (5) auditor and (6) ownership retention were added to the model.
Please use this url to cite or link to this publication:
author
organization
year
type
conference
publication status
published
subject
keyword
economic crisis, content analysis, intellectual capital, DETERMINANTS, initial public offering, disclosure
in
Proceedings of the 3rd European conference on intellectual capital
editor
G Turner and C Minnone
pages
501 - 508
publisher
Academic Publishing International Limited
conference name
3rd European Conference on Intellectual Capital (ECIC 2011)
conference location
Nicosia, Cyprus
conference start
2011-04-18
conference end
2011-04-19
Web of Science type
Proceedings Paper
Web of Science id
000290938900056
ISBN
9781906638955
language
English
UGent publication?
yes
classification
P1
copyright statement
I have retained and own the full copyright for this publication
id
1208994
handle
http://hdl.handle.net/1854/LU-1208994
date created
2011-04-14 14:02:08
date last changed
2014-05-15 14:24:09
@inproceedings{1208994,
  abstract     = {The objective of this empirical research is to assess the information dealing with intellectual capital that firms disclose in their prospectus and the potential influence on their intellectual capital disclosure in the annual report following to the initial public offering. The prospectus of companies that applied for initial listing on Euronext Brussels and Amsterdam between 2005 and 2009 were analyzed, including the first annual report after IPO, by means of a content analysis based on the disclosure index of Bukh et al (2005). First, the prospectus and annual report were compared based on their intellectual capital disclosure. Second, the prospectus and the annual report were studied in order to understand the disclosure practices on IC during a 5 year time period taken the recent financial crisis into account. Third, a model was built in order to explain the impact from IC disclosure in the prospectus on the disclosure in the annual report. Next to the result on the IC index for the prospectus (1), different control variables such as (2) industry, (3) company age, (4) size, (5) auditor and (6) ownership retention were added to the model.},
  author       = {Branswijck, Deborah and Everaert, Patricia},
  booktitle    = {Proceedings of the 3rd European conference on intellectual capital},
  editor       = {Turner, G and Minnone, C},
  isbn         = {9781906638955},
  keyword      = {economic crisis,content analysis,intellectual capital,DETERMINANTS,initial public offering,disclosure},
  language     = {eng},
  location     = {Nicosia, Cyprus},
  pages        = {501--508},
  publisher    = {Academic Publishing International Limited},
  title        = {Intellectual capital disclosure commitment: a myth or reality?},
  year         = {2011},
}

Chicago
Branswijck, Deborah, and Patricia Everaert. 2011. “Intellectual Capital Disclosure Commitment: a Myth or Reality?” In Proceedings of the 3rd European Conference on Intellectual Capital, ed. G Turner and C Minnone, 501–508. Academic Publishing International Limited.
APA
Branswijck, D., & Everaert, P. (2011). Intellectual capital disclosure commitment: a myth or reality? In G. Turner & C. Minnone (Eds.), Proceedings of the 3rd European conference on intellectual capital (pp. 501–508). Presented at the 3rd European Conference on Intellectual Capital (ECIC 2011), Academic Publishing International Limited.
Vancouver
1.
Branswijck D, Everaert P. Intellectual capital disclosure commitment: a myth or reality? In: Turner G, Minnone C, editors. Proceedings of the 3rd European conference on intellectual capital. Academic Publishing International Limited; 2011. p. 501–8.
MLA
Branswijck, Deborah, and Patricia Everaert. “Intellectual Capital Disclosure Commitment: a Myth or Reality?” Proceedings of the 3rd European Conference on Intellectual Capital. Ed. G Turner & C Minnone. Academic Publishing International Limited, 2011. 501–508. Print.