Please use this identifier to cite or link to this item:

TitleStakeholder theory and the voluntary disclosure of intellectual capital information
Author(s)Oliveira, Lídia
Rodrigues, Lúcia Lima
Craig, Russell
KeywordsStakeholder theory
Intellectual capital reporting
Content analysis
Annual report
Issue dateFeb-2013
PublisherUniversidade do Minho
JournalImarke : Investigação em Marketing e Estratégia
Abstract(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.
DescriptionDocumento publicado em Caspian Journal of Applied Sciences Research. ISSN 2251-9114. 2:3 (2013) 75-93. ISI journal
AccessRestricted access (UMinho)
Appears in Collections:iMARKE - Publicações em Revistas (com revisão por pares) / Articles in Journals (peer reviewed)

Files in This Item:
File Description SizeFormat 
Oliveira, Rodrigues, Craig - CJASR2013.pdf
  Restricted access
Documento principal476,53 kBAdobe PDFView/Open

Partilhe no FacebookPartilhe no TwitterPartilhe no DeliciousPartilhe no LinkedInPartilhe no DiggAdicionar ao Google BookmarksPartilhe no MySpacePartilhe no Orkut
Exporte no formato BibTex mendeley Exporte no formato Endnote Adicione ao seu ORCID