Nicoleta Maria Ienciu and Dumitru Matiș
This chapter expands the existing literature by examining voluntary intellectual capital disclosure provided by listed Romanian companies in 2010 annual reports.
Abstract
Purpose
This chapter expands the existing literature by examining voluntary intellectual capital disclosure provided by listed Romanian companies in 2010 annual reports.
Design/methodology/approach
The chapter aims to determine the extent of intellectual capital disclosure within Romanian listed companies. Within this chapter we have conducted a content analysis using the annual reports of 71 companies listed on Bucharest Stock Exchange (BSE), main market (Bursa de Valori Bucure_ti – BVB). The intellectual capital framework developed by Sveiby in 1997 was used in our analysis and the frequency of disclosure was used as the measure of disclosure.
Findings
The results show that the key components of intellectual capital are relatively poorly reported by Romanian listed companies. The main areas of intellectual capital disclosure focus firstly on structural capital, then on relational capital and at the end on human capital.
Research limitations/implications
The existence of information related to intellectual capital is used as the measure of the level of intellectual capital disclosure. Also, our exploratory investigation concerns only one fiscal year.
Originality/value
According to the authors’ knowledge the present chapter is a pioneering study developed at national level which highlights the intellectual capital disclosure practices of Romanian listed companies by examining their 2010 annual reports. The chapter highlights new insights of the level of intellectual capital disclosure within companies which operates in small capital market.
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Nicoleta Maria Ienciu and Dumitru Matiş
The purpose of this paper is to develop a conventional analysis of the content of researches published in high quality academic journals, specifically in the accounting area, with…
Abstract
Purpose
The purpose of this paper is to develop a conventional analysis of the content of researches published in high quality academic journals, specifically in the accounting area, with particular emphasis on intellectual and human capital, in order to provide guidance for authors on research paper characteristics that influence the journal's acceptance decisions.
Design/methodology/approach
The paper provides a quantitative analysis of the additional characteristics (the main characteristic considered by default is the quality of the journal's contents) that could increase the chances for publishing a research paper in a high quality journal.
Findings
The findings indicate several additional characteristics which may influence the journal's acceptance decision during the publication process. These characteristics relate to the journal's origin, type of research, presentation of literature within the research paper and the type of research approaches, characteristics that should be considered by any researcher from the beginning of the process of writing the research paper.
Originality/value
The present paper contributes to the existing literature by analyzing the research characteristics deemed important for the publication of a research paper related to intellectual capital in a high quality journal. The study identifies a pattern for the researches published in this field, in order to provide benchmark for further researches, thus being the first study conducted in this area of interest.
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Keywords
Nicoleta Maria Ienciu and Dumitru Matiş
– This paper aims to identify the main inflexion points recorded into development of international accounting standards, case of IAS 38.
Abstract
Purpose
This paper aims to identify the main inflexion points recorded into development of international accounting standards, case of IAS 38.
Design/methodology/approach
The paper takes the form of a conceptual discussion and graphical analysis. The main research method consisted of identifying reference moments, known as inflection points, in the evolution of accounting rules issued by the International Accounting Standards Board and formulating a general framework of testing inflection points’ theory in the development of IAS 38.
Findings
The paper highlights the reference moments recorded in the evolution of IAS 38 through the creation of inflexion points’ theory in the field of accounting regulations.
Originality/value
According to the authors’ knowledge, this is an original study whose results have implications into accounting regulations field, as in this area, such a theory has not been applied.