A measurement scale for assessing intellectual capital disclosure

Orientation The main aim of this study was to develop a multi-dimensional measurement scale consisting of groups of items for critically examining the extent of ICD in the corporate annual reports or integrated reports to build investor confidence. A quantitative cross-sectional study was used with...

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Bibliographic Details
Published in:SA Journal of Human Resource Management 2021, Vol.19 (3), p.e1-e14
Main Authors: Magau, Mpho D, Roodt, Gerhard, van Zyl, Gerhardus
Format: Article
Language:English
Subjects:
Annual reports
Customer services
Decision-making
Disclosure
Distribution channels
Financial disclosure
Financial markets
Human capital
Human resource management
Industrialized nations
information asymmetry
Institutional investments
Intangible assets
Intellectual capital
intellectual capital disclosure
International Financial Reporting Standards
Investor relations
Literature reviews
Measurement
non-financial information
Product development
R&D
Research & development
Stakeholders
Stock exchanges
Stockholders
structural capital
Value creation
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Description
Summary:Orientation The main aim of this study was to develop a multi-dimensional measurement scale consisting of groups of items for critically examining the extent of ICD in the corporate annual reports or integrated reports to build investor confidence. A quantitative cross-sectional study was used with an ICD measurement scale for extracting information from 150 annual reports of the Johannesburg Stock Exchange (JSE) listed companies. The measurement scale was subjected to exploratory factor analysis (EFA).
ISSN:1683-7584
2071-078X
DOI:10.4102/sajhrm.v19i0.1645