The impact of Firm size, leverage, and Profitability on the Disclosure level of intellectual capital
The transformation of the economy from a production-based economy to a knowledge economy has increased the relevance of Intellectual Capital (IC). With the emergence of the Integrated reporting framework, the corporates have started reporting intellectual capital in annual reports, business responsi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2022-11-01
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| Series: | Финансы: теория и практика |
| Subjects: | |
| Online Access: | https://financetp.fa.ru/jour/article/view/1804 |
| _version_ | 1797878688964935680 |
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| author | S. Singhal S. Gupta V. K. Gupta |
| author_facet | S. Singhal S. Gupta V. K. Gupta |
| author_sort | S. Singhal |
| collection | DOAJ |
| description | The transformation of the economy from a production-based economy to a knowledge economy has increased the relevance of Intellectual Capital (IC). With the emergence of the Integrated reporting framework, the corporates have started reporting intellectual capital in annual reports, business responsibility reports.The present study aims to examine the relationship between the IC disclosure (ICD) and variables like Firm Size, Leverage, and Company Profitability. To find the relationship, a sample of 30 Bombay stock exchange-listed non-financial firms have been taken into consideration for three years, 2018–2020.he study concludes that firm size positively impacts the disclosure of IC. It can be inferred that the medium and small firms will not disclose much information related to Intellectual capital than large corporations. However, leverage negatively affects the disclosure of IC. It is rightly supported as higher the leverage; low disclosure will be there as investors wouldn’t be willing to invest in the organization. To attract investments, organizations wouldn’t disclosure the debt level. There is no influence of profitability on the ICD. The authors believe that the government should spread awareness about the disclosure of Intellectual Capital at the macro level and train the employees and management at all levels and sizes to increase the disclosure level. |
| first_indexed | 2024-04-10T02:37:10Z |
| format | Article |
| id | doaj.art-b1bf76d241514d6a8d3cbe35664ff660 |
| institution | Directory Open Access Journal |
| issn | 2587-5671 2587-7089 |
| language | Russian |
| last_indexed | 2024-04-10T02:37:10Z |
| publishDate | 2022-11-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Финансы: теория и практика |
| spelling | doaj.art-b1bf76d241514d6a8d3cbe35664ff6602023-03-13T07:49:31ZrusGovernment of the Russian Federation, Financial UniversityФинансы: теория и практика2587-56712587-70892022-11-01265495910.26794/2587-5671-2022-26-5-49-59967The impact of Firm size, leverage, and Profitability on the Disclosure level of intellectual capitalS. Singhal0S. Gupta1V. K. Gupta2Университет Амити; Тринити-Институт профессиональных исследованийУниверситет АмитиИндийский институт менеджментаThe transformation of the economy from a production-based economy to a knowledge economy has increased the relevance of Intellectual Capital (IC). With the emergence of the Integrated reporting framework, the corporates have started reporting intellectual capital in annual reports, business responsibility reports.The present study aims to examine the relationship between the IC disclosure (ICD) and variables like Firm Size, Leverage, and Company Profitability. To find the relationship, a sample of 30 Bombay stock exchange-listed non-financial firms have been taken into consideration for three years, 2018–2020.he study concludes that firm size positively impacts the disclosure of IC. It can be inferred that the medium and small firms will not disclose much information related to Intellectual capital than large corporations. However, leverage negatively affects the disclosure of IC. It is rightly supported as higher the leverage; low disclosure will be there as investors wouldn’t be willing to invest in the organization. To attract investments, organizations wouldn’t disclosure the debt level. There is no influence of profitability on the ICD. The authors believe that the government should spread awareness about the disclosure of Intellectual Capital at the macro level and train the employees and management at all levels and sizes to increase the disclosure level.https://financetp.fa.ru/jour/article/view/1804раскрытие информацииинтеллектуальный капиталконтент-анализлеверидж |
| spellingShingle | S. Singhal S. Gupta V. K. Gupta The impact of Firm size, leverage, and Profitability on the Disclosure level of intellectual capital Финансы: теория и практика раскрытие информации интеллектуальный капитал контент-анализ леверидж |
| title | The impact of Firm size, leverage, and Profitability on the Disclosure level of intellectual capital |
| title_full | The impact of Firm size, leverage, and Profitability on the Disclosure level of intellectual capital |
| title_fullStr | The impact of Firm size, leverage, and Profitability on the Disclosure level of intellectual capital |
| title_full_unstemmed | The impact of Firm size, leverage, and Profitability on the Disclosure level of intellectual capital |
| title_short | The impact of Firm size, leverage, and Profitability on the Disclosure level of intellectual capital |
| title_sort | impact of firm size leverage and profitability on the disclosure level of intellectual capital |
| topic | раскрытие информации интеллектуальный капитал контент-анализ леверидж |
| url | https://financetp.fa.ru/jour/article/view/1804 |
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