Author/Authors
çitak, levent erciyes üniversitesi - iktisadi ve idari bilimler fakültesi - işletme bölümü, Turkey
Title Of Article
ANALYZING INTELLECTUAL CAPITAL DISCLOSURES IN SUSTAINABILITY REPORTS OF THE FIRMS AND DETERMINANT FACTORS
شماره ركورد
16892
Abstract
This paper analyzes intellectual capital disclosures in sustainability reports of the firms and the effect of several factors on the level of disclosures. The relation of the intellectual capital disclosure level (ICD), calculated for each firm based on the number of intellectual capital items disclosed in sustainability reports, with firm size, market to book value of equity (M/B ratio) GRI adherence and whether the firm is being granted corporate governance rating is investigated. The findings of the study reveal that human capital is the most widely disclosed intellectual capital element in sustainability reports. Regression analysis reveals statistically significant positive relations of intellectual capital disclosure level with firm size and GRI adherence.
From Page
65
NaturalLanguageKeyword
Intellectual Capital Disclosures , Sutainability Reports , BIST 100 Index , Global Reporting Initiative (GRI).
JournalTitle
Erciyes University Journal Of Economics and Administrative Sciences
To Page
82
JournalTitle
Erciyes University Journal Of Economics and Administrative Sciences
Link To Document