Endre søk
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Intellectual Capital Disclosures: The effect of mandatory Integrated Reporting
Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Företagsekonomi.
Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Företagsekonomi.
2016 (engelsk)Independent thesis Advanced level (degree of Master (One Year)), 20 poäng / 30 hpOppgave
Abstract [en]

Purpose – The purpose of this thesis is to investigate how mandatory obligation to follow the International <IR> Framework while producing the corporate reports influence the intellectual capital disclosures in the reports.

Research design – The study uses a disclosure scoreboard to score a selected sample of annual reports depending on whether it disclose intellectual capital information or not. The sample consists of companies listed in South Africa were it is mandatory to follow the integrated reporting framework and companies listen in Sweden where it is not mandatory to produce an integrated report.

Empirical results and conclusion – The results of this thesis indicates that the mandatory use of the International <IR> Framework have an impact on the amount of intellectual capital disclosures. Further it concludes that higher level of compliance with the framework further increases the intellectual capital disclosure.

Contribution – This study has been an early step towards concluding whether the use of integrated reporting has any effect on the amount of intellectual capital information disclosed in companies’ annual report.

sted, utgiver, år, opplag, sider
2016. , s. 52
Emneord [en]
Intellectual capital, Integrated reporting
HSV kategori
Identifikatorer
URN: urn:nbn:se:hj:diva-30103ISRN: JU-IHH-FÖA-2-20160404OAI: oai:DiVA.org:hj-30103DiVA, id: diva2:932173
Fag / kurs
IHH, Business Administration
Veileder
Tilgjengelig fra: 2016-06-01 Laget: 2016-05-31 Sist oppdatert: 2017-06-20bibliografisk kontrollert

Open Access i DiVA

fulltext(1787 kB)443 nedlastinger
Filinformasjon
Fil FULLTEXT01.pdfFilstørrelse 1787 kBChecksum SHA-512
35ff71ac81b0d75a58edd6125256eaa971d5fe9622684c09ca29f3223766a3492180b187c957227cabdeef272a9f61898222e9da32b445d0a86b9b5f3286cbf9
Type fulltextMimetype application/pdf

Av organisasjonen

Søk utenfor DiVA

GoogleGoogle Scholar
Totalt: 443 nedlastinger
Antall nedlastinger er summen av alle nedlastinger av alle fulltekster. Det kan for eksempel være tidligere versjoner som er ikke lenger tilgjengelige

urn-nbn

Altmetric

urn-nbn
Totalt: 552 treff
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf