Corporate disclosure and intellectual capital: the light side of information asymmetry
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14330%2F16%3A00094277" target="_blank" >RIV/00216224:14330/16:00094277 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1504/IJMFA.2016.076668" target="_blank" >http://dx.doi.org/10.1504/IJMFA.2016.076668</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1504/IJMFA.2016.076668" target="_blank" >10.1504/IJMFA.2016.076668</a>
Alternative languages
Result language
angličtina
Original language name
Corporate disclosure and intellectual capital: the light side of information asymmetry
Original language description
The paper aims to undertake an in-depth analysis role and contribution of voluntary corporate disclosure and intellectual capital to improve the 'quality' of relationships between companies and the market. Building upon the conceptual framework offered by signalling theory and legitimacy theory, a conceptual approach is used to identify possible advancements in the management of voluntary corporate disclosure and intellectual capital. To support the reflections herein, some evidence of the increasing relevance of human resources and the consequence of participation of human resources in the definition of corporate strategies is analysed in the perspective of information asymmetry.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
IN - Informatics
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International Journal of Managerial and Financial Accounting
ISSN
1753-6715
e-ISSN
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Volume of the periodical
8
Issue of the periodical within the volume
1
Country of publishing house
GB - UNITED KINGDOM
Number of pages
22
Pages from-to
75-96
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-84978405424