Towards a Measurement Scale for the Voluntary Disclosure of the Intellectual Capital

The objective of this paper is twofold. First, we conceptualize the perceived value of intellectual capital disclosure into four components: human capital, relational capital, organizational capital and competitive capital. Second, we develop a scale to measure the value of the intellectual capital disclosure.

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Year of publication:	2010
Authors:	Dammak, Saida ; Triki, Mohamed ; Boujelbene, Younes
Published in:	Journal of Advanced Research in Management. - ASERS Publishing. - Vol. I.2010, 1, p. 30-44
Publisher:	ASERS Publishing
Subject:	intellectual capital \| voluntary disclosure \| measurement scale \| qualitative analysis \| structural equations

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Extent:	text/html
Type of publication:	Article
Classification:	G32 - Financing Policy; Capital and Ownership Structure ; J24 - Human Capital; Skills; Occupational Choice; Labor Productivity ; J41 - Contracts: Specific Human Capital, Matching Models, Efficiency Wage Models, and Internal Labor Markets
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008670469