A study on intellectual capital disclosure determinants in the European context

Dammak, Saida; Triki, Mohamed; Boujelbène, Younés

doi:10.1504/ijlic.2008.021020

Cited by 7 publications

(3 citation statements)

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“…The first group is composed of shareholders, whilst the second represents stakeholders (Appendix 2). After presenting the JAAR 25,2 measure (PRESOR), we used the principal component analysis (PCA) method, which belongs to the group of multidimensional descriptive methods called factorial methods (Shafer and Simmons, 2008;Dammak et al, 2009;Kheidous, 2019). In this sense, this method produces factors (or principal axes) that are linear combinations of the initial variables, hierarchical and independent of each other.…”

Section: Social Responsibility and Tax Evasionmentioning

confidence: 99%

“…According to the PCA, and based on a population composed of tax administration professionals, we notice that CSR items are distributed differently between two factors. To judge the significance of the variables, we relied on Cronbach's Alpha coefficient to select the most significant factors whose coefficient is greater than 0.7 and eliminate the other non-significant factors (Dammak et al, 2009;Benaicha, 2017;Grubor et al, 2020).…”

Section: Social Responsibility and Tax Evasionmentioning

confidence: 99%

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Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals

Dammak

Derbel

2023

JAAR

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PurposeThe present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.Design/methodology/approachA survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).FindingsProfessionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.Research limitations/implicationsThe results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.Practical implicationsIn recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.Originality/valueThe authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

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Section: Social Responsibility and Tax Evasionmentioning

confidence: 99%

Section: Social Responsibility and Tax Evasionmentioning

confidence: 99%

Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals

Dammak

Derbel

2023

JAAR

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“…Hal ini menunjukkan bahwa perusahaan yang memiliki tingkat utang yang tinggi akan lebih banyak melakukan pengungkapan modal intelektual karena untuk menunjukkan kepada stakeholder bahwa meskipun perusahaan memiliki utang yang tinggi akan tetapi perusahaan yakin dengan modal intelektual yang dimiliki akan dapat mengatasi utang yang dimiliki baik utang jangka pendek maupun jangka panjang. Penelitian ini menunjukkan hasil yang konsisten dengan penelitian yang telah dilakukan White et al (2007), Dammak et al (2008).…”

Section: Pembahasanunclassified

Firm Size, Profitabilitas, Leverage, Jenis Perusahaan Audit, Jenis Industri, Penelitian Dan Pengembangan Sebagai Determinan Pengungkapan Modal Intelektual (Icd)

Sariningsih

Saputro

2021

JAKD

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Penelitian ini bertujuan untuk menguji determinan (faktor-faktor penentu) pengungkapan modal intelektual. Firm size, profitabilitas, leverage, jenis perusahaan audit, jenis industri, penelitian dan pengembangan digunakan dalam penelitian ini sebagai determinan pengungkapan modal intelektual. Penelitian ini menggunakan populasi seluruh perusahaan yang tercatat di Bursa Efek Indonesia (BEI) tahun 2018. Penelitian ini menggunakan metode purposive sampling untuk menentukan sampel yang akan digunakan dan menghasilkan sampel akhir berjumlah 276 perusahaan yang meliputi berbagai sektor perusahaan. Setelah dilakukan outlier data menghasilkan 261 perusahaan yang dijadikan sampel. Data dalam penelitian ini dianalisis menggunakan IBM SPSS statistic. Uji asumsi klasik telah dilakukan sebelum uji analisis regresi. Hasil penelitian ini menunjukkan bahwa firm size, leverage, jenis perusahaan audit, jenis industri, penelitian dan pengembangan berpengaruh secara signifikan terhadap pengungkapan modal intelektual. Variabel profitabilitas menunjukkan hasil yang berbeda. Profitabilitas tidak berpengaruh terhadap pengungkapan modal intelektual. Penelitian ini juga membuktikan bahwa perusahaan yang diaudit oleh Kantor Akuntan Publik (KAP) Big Four menunjukkan pengungkapan modal intelektual yang lebih banyak. Perusahaan dengan kategori jenis industri (high-IC) intensive industries memiliki pengungkapan modal intelektual lebih banyak. Lebih lanjut, perusahaan yang melakukan penelitian dan pengembangan terbukti lebih banyak melakukan pengungkapan modal intelektual.

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Intangible Assets: Current Requirements, Social Statements, Integrated Reporting, and New Models

Pucci¹,

Cenci²,

Tutino³

et al. 2014

Value Creation, Reporting, and Signaling for Human Capital and Human Assets

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A study on intellectual capital disclosure determinants in the European context

Cited by 7 publications

References 0 publications

Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals

Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals

Firm Size, Profitabilitas, Leverage, Jenis Perusahaan Audit, Jenis Industri, Penelitian Dan Pengembangan Sebagai Determinan Pengungkapan Modal Intelektual (Icd)

Intangible Assets: Current Requirements, Social Statements, Integrated Reporting, and New Models

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