Reporting intangible assets: Voluntary disclosure practices of top emerging market companies

By Helen Kang, S. Gray. 2011

116 citations recorded by the source corpus.

This study is the first to empirically examine the applicability of the Value Chain Scoreboard™ proposed by Lev (2001) as an alternative disclosure framework for intangible assets (IA). The context of the research is the top 200 emerging market companies, which are the focus of increasing international attention. We empirically examine the extent of IA disclosures and find that emerging market companies do actively engage in voluntary disclosure practices to disseminate mainly quantitative IA information to their global stakeholders. Corporate-specific factors such as the adoption of IFRS/U.S. GAAP, industry type, and price-to-book ratio are key influences significantly associated with the level of IA voluntary disclosure. In addition, country-specific factors, including risks associated with economic policies and legal systems, are found to be significantly associated with the level of IA disclosure.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/0f82f033cec09f2f3c16211ca73e1c98d041b513

Citations in the corpus

• Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions (2017, unknown): “In particular, public accountability, legitimacy, resource dependence and stakeholder theories have emerged (e.g., Coy et al., 1997; Coy et al., 2001; Nelson et al., 2003; Mahadeo et al., 2011; Chen and Roberts, 2010; Kang and Gray, 2011).”