Key aspects in the disclosure of intellectual capital in Companies that are listed on the Argentine capital market
DOI:
https://doi.org/10.24142/rvc.n11a11Keywords:
Voluntary disclosure of Intellectual Capital, Firm size, Components of Intellectual Capital, Asset vs. Expense, Argentine Capital MarketAbstract
This paper analyses practices on voluntary disclosure of intellectual capital developed by companies listed on the Argentine Capital Market in relation to three key aspects: the size of the company, the dimensions of intellectual capital and the choice between asset and expense. The results found show that the larger companies in the Argentine Capital Market are those that reveal less information about their intellectual capital. And in regard to the revelation of its different dimensions, the components of intellectual capital on which more information is provided are human capital and structural capital, still very few companies disclose information about their relational capital. However, in general, there is little information on intangibles in the financial statements of the companies studied and intangibles included as assets are insignificant in relation to total asset, while some investments in intangibles are accounted as an expense.
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