Intellectual capital in the integrated reporting: an exploratory study in the Argentinian stock market based on textual analysis
Purpose: This paper aims to assess intellectual capital (IC) disclosures in the integrated report (IR), in order to determine the complementarity between these frameworks. Design/methodology: An exploratory research was conducted by integrating a literature review with a non-experimental empirical...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Concepción
2021-07-01
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| Series: | RAN |
| Subjects: | |
| Online Access: | https://revistas.udec.cl/index.php/ran/article/view/3075 |
| Summary: | Purpose: This paper aims to assess intellectual capital (IC) disclosures in the integrated report (IR), in order to determine the complementarity between these frameworks.
Design/methodology: An exploratory research was conducted by integrating a literature review with a non-experimental empirical study based on textual analysis.
Findings: Results indicate an association between the theoretical framework for IC and the International IR Framework. Moreover, IC disclosures were identified empirically in the IR.
Practical implications: IR is an important development in the corporate IC disclosure practices, asserting their relevance to organizational value creation.
Research limitations: Since IR is an emerging practice in Argentina, the number of companies under study was limited.
Originality/value: The study provides insights into IC disclosure practices in the IR in the Latin American context by applying an innovative methodological approach. |
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| ISSN: | 0719-7713 0719-6245 |