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- Title
Antécédents et conséquences de la divulgation d'informations concernant le capital immatériel : application au cas des sociétés suisses.
- Authors
BRAUNE, ERIC; SAM, SALEM; TEULON, FRÉDÉRIC
- Abstract
This article examines the reasons for the disclosure of information on intangible capital (DIIC) and its consequences on the performance of Swiss firms. Our study uses a structural approach based on the PLS-PM method. Our empirical results show that the different dimensions of governance and financial structure significantly influence DIIC. Second, DIIC's practices increase the market performance of firms and, to a lesser extent, their accounting performance. Finally, this approach identifies a double impact, direct and indirect (through the DIIC), of governance on financial performance.
- Subjects
FINANCIAL performance; ORGANIZATIONAL performance; CAPITAL; ACCOUNTING; MARKETS
- Publication
Management international / International Management / Gestiòn Internacional, 2020, Vol 24, Issue 5, p122
- ISSN
1206-1697
- Publication type
Article
- DOI
10.7202/1075485ar