Reporting Intellectual Capital and Measuring its Performance

The main objectives of this material are: (1) to analyse the extend to which Romanian public companies disclose information related to intellectual capital (IC); (2) to analyse if company size and industry type may have determined the level of disclosure in the case of Romanian public companies; (3) to analyse whether there is any correlation between intellectual capital performance and traditional companies performance in the case of Romanian public companies. The findings show that intellectual capital disclosures (ICD) made by Romanian companies are most of qualitative in nature; that internal capital is the most frequently disclosed IC category; there is no association between the level of ICD and company size, ICD and industry type, and ICD and any combination between company size and industry type. The results obtained represent a basis for comparison with those obtained by other studies and helps understanding the implications on the business performance of the Romanian listed companies from an IC perspective. This is a pioneering study in the case of Romanian listed companies enriching IC literature with new empirical evidence.

Autorentext

Cristina M. Morariu is a lecturer at Bucharest University of Economic Studies that finalised her PhD in the field of intellectual capital (IC). Her current research interest relate to measurement and disclosure of IC. She chaired a track at ECIC 2012 and her writing has been published in academic journals and presented at international conferences.