Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/24058
Título: | Stakeholder theory and the voluntary disclosure of intellectual capital information |
Autor(es): | Oliveira, Lídia Rodrigues, Lúcia Lima Craig, Russell |
Palavras-chave: | Stakeholder theory Intellectual capital reporting Content analysis Annual report |
Data: | Fev-2013 |
Editora: | Universidade do Minho |
Revista: | Imarke : Investigação em Marketing e Estratégia |
Resumo(s): | Stakeholder theory is used to explore the voluntary disclosure of information regarding intellectual capital in the annual reports of listed Portuguese companies. The observed level and pattern of voluntary disclosure is found to be consistent with the managerial branch of stakeholder theory; and to be influenced strongly by the power of minority shareholders, creditors, consumer proximity, employees, the intensity of the holding of intangibles in the industry in which a company is located, and managerial board ownership. The understandings that emerge should inform regulatory efforts aimed at improving the level, quantity and scope of disclosures of Intellectual Capital items in financial reports. |
Tipo: | Artigo |
Descrição: | Documento publicado em Caspian Journal of Applied Sciences Research. ISSN 2251-9114. 2:3 (2013) 75-93. ISI journal |
URI: | https://hdl.handle.net/1822/24058 |
Arbitragem científica: | yes |
Acesso: | Acesso restrito UMinho |
Aparece nas coleções: | iMARKE - Publicações em Revistas (com revisão por pares) / Articles in Journals (peer reviewed) |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
---|---|---|---|---|
Oliveira, Rodrigues, Craig - CJASR2013.pdf Acesso restrito! | Documento principal | 476,53 kB | Adobe PDF | Ver/Abrir |