Does voluntary disclosures contributed to the intellectual capital efficiency

Buallay, Amina; Hamdan, Allam; Zureigat, Qasim; Dhaen, Esra Saleh Al

doi:10.1504/ijlic.2019.098899

Cited by 10 publications

(7 citation statements)

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“…In particular, the analysis supports the proposition that an efficient measurement of IC can drive an efficient disclosure of IC (Bhasin, 2016;Buallay et al, 2019). Building on the agency, stakeholder and legitimacy theories, this study offers an integrated theoretical analysis for an efficient IC measurement and disclosure, suggesting that an efficient disclosure activity can reduce information asymmetry between firms and stakeholders and the related agency costs.…”

Section: Discussionsupporting

confidence: 72%

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Intellectual capital between measurement and reporting: a structured literature review

Paoloni

Modaffari

Ricci

et al. 2022

JIC

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PurposeIn the past decade, intellectual capital (IC) measurement and reporting have been feeding scientific debate; however, only few studies address these issues together. The present research aims to provide an integrated view of the topics covered by the existing literature and to highlight the emerging research trends and set the agenda for future research.Design/methodology/approachThis study develops a structured literature review (SLR) of the extant research concerned with IC measurement and reporting, using a comprehensive sample of 1,021 articles extracted from the Scopus database.FindingsThe findings of the SLR show that the existing literature focuses on seven research areas: IC and public sector; IC university and education; IC evaluation method; internal and external IC disclosure; IC and CSR; management of IC in organizations; other. Overall, findings indicate that IC measurement and reporting are highly researched topics that continue to attract the interests of scholars. Finally, the SLR analysis has allowed outlining a future research agenda, with particular reference to the IC evaluation method and internal and external IC disclosure research areas.Research limitations/implicationsThe main limitation of this research lies in the manual screening of relevant studies, which entails some degree of subjectivity. Furthermore, another limitation research could be considered the use of a single database (Scopus).Originality/valueThe present study brings potential contributions for scholars and practitioners. From a scholarly perspective, the paper provides a systematization of scientific contributions that have dealt with IC measurement and reporting. In particular, it contributes to the scholarly debate bringing into focus various IC measurement and reporting issues in the landscape of private and public organizations. Referring to practical implications, our research supports the strategic use of IC measurement and reporting as a key lever for improving the management of firms. Using an analytical framework that combines insights from the agency, stakeholder and legitimacy theories, this study highlights that IC reporting activity should be used strategically as a means to engage with all firm's stakeholders, in particular with a view to reducing information asymmetry and improving firm reputation.

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Section: Discussionsupporting

confidence: 72%

“…In particular, the analysis supports the proposition that an efficient measurement of IC can drive an efficient disclosure of IC (Bhasin, 2016; Buallay et al. , 2019).…”

Section: Discussionsupporting

confidence: 70%

Intellectual capital between measurement and reporting: a structured literature review

Paoloni

Modaffari

Ricci

et al. 2022

JIC

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“…The question of what the relationship between sustainability reporting and firm financial performance has been the subject of contentious debate (Buallay et al. , 2019).…”

Section: Literature Review and Developing Hypothesesmentioning

confidence: 99%

Toward sustainability reporting in the MENA region: the effects on sector's performance

Buallay

2022

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PurposeThis study investigates the relationship between the level of sustainability reporting and sector's performance (operational, financial and market) in Middle East and North African countries (MENA) region.Design/methodology/approachUsing data culled from 316 observations from seven different sectors located in 11 countries for 10 years (2008–2017), an independent variable derived from environmental, social and governance (ESG) score are regressed against dependent performance indicator variables (return on assets [ROA], return on equity [ROE] and Tobin's Q [TQ]). Two types of control variables complete the regression analysis in this study: firm-specific and macroeconomic.FindingsThe findings elicited from the empirical results that there are differences in the impact of sustainability reporting (ESG) on firm's operational performance (ROA), financial performance (ROE) and market performance (TQ) between the sectors in the MENA region.Originality/valueThe model in this study presents a valuable analytical framework for exploring sustainability reporting as a driver of performance in MENA economies. In addition, since this study contributes to the literature of sustainability accounting by a systematic depiction of cross-sectorial ESG reporting, this study establishes a benchmark to guide to firms wishing to adopt sustainability reporting.

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“…Identifying the value of sustainability reporting to a firm can be difficult (Al Hawaj and Buallay, 2021). While some research suggests strong sustainability reporting leads to increased sales (Buallay and AlDhaen, 2018), other research indicates it is difficult to quantify the relationship between sustainability reporting and performance (Buallay et al. , 2019).…”

Section: Introductionmentioning

confidence: 99%

Sustainability reporting in food industry: an innovative tool for enhancing financial performance

Buallay

2021

BFJ

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PurposeThis study investigates the relationship between the level of sustainability reporting and Food Industry Performance (operational, financial and market).Design/methodology/approachUsing data culled from 1426 observations from 31 different countries for ten years (2008–2017), an independent variable derived from environmental, social, and corporate governance (ESG) score is regressed against dependent manufacture performance indicator variables [return on assets (ROA), Return on Equity (ROE) and Tobin’s Q (TQ)]. Two types of control variables complete the regression analysis in this study: firm-specific and macroeconomic.FindingsThe findings elicited from the empirical results demonstrate that there is a significant relationship between ESG and financial performance (ROE). However, there is no significant relationship between ESG and operational performance (ROA) and market performance (TQ).Originality/valueThis paper presents a new framework that considers sustainability reporting as an innovation tool, examining innovation in terms of its positive or negative impact on financial performance. It contributes to research on the innovation paradigm and knowledge management by highlighting the significance of sustainability reporting as a tool of innovation in enhancing the financial performance.

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Does voluntary disclosures contributed to the intellectual capital efficiency

Cited by 10 publications

References 0 publications

Intellectual capital between measurement and reporting: a structured literature review

Intellectual capital between measurement and reporting: a structured literature review

Toward sustainability reporting in the MENA region: the effects on sector's performance

Sustainability reporting in food industry: an innovative tool for enhancing financial performance

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