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| Author: | García-Meca, E. (et al.) |
| Title: | The explanatory factors of intellectual capital disclosure to financial analysts |
| Journal: | European Accounting Review
2005 : VOL. 14:1, p. 63-94 |
| Index terms: | Finance Intellectual capital Spain |
| Freeterms: | Financial analysts |
| Language: | eng |
| Abstract: | The aim of this article is to assess the information dealing with intellectual capital that companies disclose in presentations to sell-side analysts and the influences on these disclosures. Analysis of a sample of 257 reports from listed Spanish firms for 2000-2001 shows differences in disclosure levels by categories of intellectual capital. Firms usually report information regarding customers, strategy, and processes; information about research, development and innovation is less often reported to financial analysts. |
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