Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/242276 
Year of Publication: 
2019
Citation: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 14 [Issue:] 3 [Publisher:] University of Economics, Faculty of Finance and Accounting [Place:] Prague [Year:] 2019 [Pages:] 43-59
Publisher: 
University of Economics, Faculty of Finance and Accounting, Prague
Abstract: 
The purpose of this paper is to investigate the level of intellectual capital (IC) disclosure of the largest Czech and Hungarian listed firms. We apply content analysis of the annual statements and measure IC disclosure by a score. We hypothesize that a significant positive relationship exists between IC disclosure score and such firm-specific financial factors as company size, profitability, book value of intangibles and trade volume. The results of the regression model indicate that among the chosen independent variables, capitalized intangibles and profitability have a significant impact. Another contribution of the paper is the comparison of the two aforementioned Central European countries, which can serve as a basis for future research about the reporting culture of the region.
Subjects: 
intellectual capital
voluntary disclosure
content analysis
JEL: 
M41
Persistent Identifier of the first edition: 
Document Type: 
Article

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