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 |
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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 |
| _version_ | 1818640738961850368 |
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| author | Cecilia Ficco Gabriela García Gustavo Sader Jonathan Luna Valenzuela |
| author_facet | Cecilia Ficco Gabriela García Gustavo Sader Jonathan Luna Valenzuela |
| author_sort | Cecilia Ficco |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-16T23:16:03Z |
| format | Article |
| id | doaj.art-cbfece3dfcdf4cd890fdbb7ef8c883ea |
| institution | Directory Open Access Journal |
| issn | 0719-7713 0719-6245 |
| language | English |
| last_indexed | 2024-12-16T23:16:03Z |
| publishDate | 2021-07-01 |
| publisher | Universidad de Concepción |
| record_format | Article |
| series | RAN |
| spelling | doaj.art-cbfece3dfcdf4cd890fdbb7ef8c883ea2022-12-21T22:12:17ZengUniversidad de ConcepciónRAN0719-77130719-62452021-07-0172105122https://doi.org/10.29393/RAN7-1CICF40001Intellectual capital in the integrated reporting: an exploratory study in the Argentinian stock market based on textual analysisCecilia Ficco0Gabriela García1Gustavo Sader2Jonathan Luna Valenzuela3Universidad Nacional de Río CuartoUniversidad Nacional de Río CuartoUniversidad Nacional de Río CuartoUniversidad Nacional de Río CuartoPurpose: 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.https://revistas.udec.cl/index.php/ran/article/view/3075intellectual capitalintegrated reporttextual analysis |
| spellingShingle | Cecilia Ficco Gabriela García Gustavo Sader Jonathan Luna Valenzuela Intellectual capital in the integrated reporting: an exploratory study in the Argentinian stock market based on textual analysis RAN intellectual capital integrated report textual analysis |
| title | Intellectual capital in the integrated reporting: an exploratory study in the Argentinian stock market based on textual analysis |
| title_full | Intellectual capital in the integrated reporting: an exploratory study in the Argentinian stock market based on textual analysis |
| title_fullStr | Intellectual capital in the integrated reporting: an exploratory study in the Argentinian stock market based on textual analysis |
| title_full_unstemmed | Intellectual capital in the integrated reporting: an exploratory study in the Argentinian stock market based on textual analysis |
| title_short | Intellectual capital in the integrated reporting: an exploratory study in the Argentinian stock market based on textual analysis |
| title_sort | intellectual capital in the integrated reporting an exploratory study in the argentinian stock market based on textual analysis |
| topic | intellectual capital integrated report textual analysis |
| url | https://revistas.udec.cl/index.php/ran/article/view/3075 |
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