Association between Business Characteristics and Intellectual Capital Disclosure: A Study of Companies in the Ibex 35 (original) (raw)

2014

Abstract

This study aims to analyze the specific characteristics which lead some Ibex 35 Spanish companies to disclose higher levels of information about their Intellectual Capital. For this purpose, we use a sample of 115 corporate annual reports, which corresponds to the information published by 23 companies in the Ibex 35 during a period of 5 years. The methodology used to obtain the sample was content analysis, and we carry out a descriptive analysis and a multivariate linear regression analysis. The results show low levels of Intellectual Capital disclosure. However, the size, the leverage, the industry and the market to book affect the provision of this information.

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