Value relevance of voluntary intellectual capital disclosure: a meta-analysis

Rieg, Robert; Vanini, Ute

doi:10.1007/s11846-023-00630-3

Cited by 6 publications

(3 citation statements)

References 150 publications

(207 reference statements)

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“…It encompasses the knowledge, skills, expertise, innovative processes, patents, trademarks, brand reputation, customer relationships, and other intangible elements that are not captured by traditional financial statements. Firm value, on the other hand, represents a company's overall worth and market valuation, reflecting its future earnings potential and attractiveness to investors (Rieg & Vanini, 2023).…”

Section: Intellectual Capital and Firm Valuementioning

confidence: 99%

Intellectual Capital and Value of the Firm: A Systematic Literature Review

Malikah,

Nandiroh

2024

IJHESS

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This literature review examines the relationship between intellectual capital and corporate value. Intellectual capital is an intangible asset in an organization, including human capital, structural capital, and relational capital. This review aims to provide a comprehensive overview of existing empirical research, theories, and findings related to the impact of intellectual capital on company value. The study used a systematic strategy to identify relevant articles from academic databases and specialized journals. The selected studies are analyzed and synthesized to identify common themes and patterns. The findings show a positive relationship between intellectual capital and firm value, with research consistently showing that intellectual capital contributes to improved financial performance, market value, and competitive advantage. Various measurement and evaluation methods, such as scorecards, valuation techniques, and intellectual property management, have assessed the impact of intellectual capital. The review also highlights the importance of effective management and leveraging intellectual capital for long-term organizational success. However, the literature review identified several research gaps, including the need for more longitudinal studies, industry-specific investigations, and further exploration of how intellectual capital translates into corporate value. Overall, this review contributes to understanding how intellectual capital drives corporate value and provides insights for researchers, practitioners, and policymakers looking to leverage intangible assets for sustainable competitive advantage.

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Section: Intellectual Capital and Firm Valuementioning

confidence: 99%

Intellectual Capital and Value of the Firm: A Systematic Literature Review

Malikah,

Nandiroh

2024

IJHESS

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“…On the other hand, Rieg and Vanini [81] analysed the value relevance of voluntary intellectual capital disclosure (ICD), revealing mixed results from 40 primary studies. The results supported ICD's value relevance, resulting in higher market value, lower equity cost, and better accounting performance.…”

Section: Skhvediani Et Al [89] Examined the Relationship Between Inte...mentioning

confidence: 99%

An Assessment of the Influence of Structural Capital Disclosure on the Value of Listed Service Firms in Nigeria

Akinadewo,

Falana

2024

Asian J. Econ. Busin. Acc.

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The purpose of this study was to assess the influence of structural capital disclosure on the value of listed service firms in Nigeria. This study employed a quantitative research approach, using data from annual reports and financial statements of 23 listed service firms in Nigeria. The sample was selected using a census sampling technique. The study used multiple regression analysis coupled with correlation analysis. From the findings that emerged from the result, the study concluded that structural capital disclosure proxy by organisational, process, and innovation capital disclosures significantly influence the value of listed service firms in Nigeria. Given this finding, the study recommends that a framework for such disclosure should be institutionalized as firms want to limit this type of disclosure because of business secrecy and competitors' disadvantage costs.

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“…Human capital, as one of the three components of IC, plays the most important role in the value-creation process, so investing in it increases individual productivity (Onuoha, 2022; Rieg and Vanini, 2023). Employer's brand represents a part of the company's intellectual assets that significantly increases the performance of internal human capital and has the potential to attract external human capital.…”

Section: Introductionmentioning

confidence: 99%

Exploring the impact of employer brand attributes on financial performance: an intellectual capital perspective

Dženopoljac,

Ognjanović,

Dženopoljac

et al. 2023

JIC

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PurposeThe employer brand is a crucial intangible asset for companies as it enhances the employer–employee relationship, leading to improved employee performance and overall company outcomes. This paper aims to investigate the contribution of the employer brand to the financial results of companies in southern Europe.Design/methodology/approachThe sample consists of 266 companies operating in southern European countries during the year 2020. Secondary data on employer brand attributes, assessed from the perspective of current employees, were collected from the Glassdoor platform. Financial indicators were obtained from the companies' annual financial reports. The research hypotheses were tested using regression analysis.FindingsThe results of the regression analysis support the notion that the employer brand contributes to profitability indicators and management effectiveness indicators of southern European companies. However, the study did not find evidence supporting the contribution of the employer brand to market indicators and financial structure indicators of the observed companies.Originality/valueThis study is one of the first empirical investigations to assess the role of the employer brand as a human capital tool for enhancing the financial performance of companies in southern Europe. The study examines employer brand attributes from the perspective of current employees, who actively participate in shaping the employer brand and the company's image. In contrast to prior research, this study incorporates a more extensive set of financial indicators, categorized into four groups: profitability indicators, management effectiveness indicators, market indicators and financial structure indicators.

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Value relevance of voluntary intellectual capital disclosure: a meta-analysis

Cited by 6 publications

References 150 publications

Intellectual Capital and Value of the Firm: A Systematic Literature Review

Intellectual Capital and Value of the Firm: A Systematic Literature Review

An Assessment of the Influence of Structural Capital Disclosure on the Value of Listed Service Firms in Nigeria

Exploring the impact of employer brand attributes on financial performance: an intellectual capital perspective

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