CCL

Összesen 1 találat.
#/oldal:
Részletezés:
Rendezés:

1.

001-es BibID:BIBFORM076877
Első szerző:Rafinda, Ascaryan (financial behaviour)
Cím:The trend and variation of intellectual capital disclosure at bank industries in Europe / Ascaryan Rafinda, Bambang Agus, Pramuka Poppy Dian Indira Kusuma
Dátum:2013
ISSN:2087-3735 2088-785X
Megjegyzések:This study attempts to identify trend on the volume of Intellectual Capital (IC) disclosure, and measure variation on the volume of IC disclosure on the annual report of banks that operate in Europe. It uses purposive sampling method, consisting of 6 banks with highest rank of market value in different countries in Europe. The sample includes BNP Paribas (France), Banco Santander (Spain), Intesa Sanpaolo (Italy), UBS (Switzerland), Deutsche Bank (Germany), and ING Group (Netherlands). Data were analyzed using trend least square to identify the trend of IC disclosure. ANOVA test was employed to measure the differences in the volume of IC disclosure among banks. The result of this study revealed that 5 of 6 banks show positive trends on the volume of IC disclosure. The result also showed that there are variations on external and human capital disclosure among 6 banks while otherwise for internal capital disclosure. The result implied that a global standard which is principle-based in nature cause variations in the IC disclosures in European Banks. It suggests that the regulator should set standard for voluntary reporting to minimize the variation on the format and content of the report and to eventually diminish asymmetry information between agent and principal.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
Intellectual Capital
Internal Capital
External Capital
Human Capital
Disclosure
Variation
Trend
Megjelenés:Journal of Economics, Business, and Accountancy Ventura. - 16 : 1 (2013), p. 105-118. -
További szerzők:Agus Pramuka, Bambang Indira Kusuma, Poppy Dian
Internet cím:Szerző által megadott URL
DOI
Intézményi repozitóriumban (DEA) tárolt változat
Borító:
Rekordok letöltése1