Voluntary disclosure of information on Intellectual Capital: explanatory factors in Argentine listed companies
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Universidad Santo Tomás seccional Bucaramanga
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Para identificar características de las empresas que pueden resultar significativas para explicar la política de revelación de información voluntaria sobre los activos intangibles incorporados en los componentes del capital intelectual, se ha realizado un estudio de tipo correlacional que apunta a analizar la relación entre ciertas características de las empresas cotizantes en el Mercado de Valores de Buenos Aires y un índice que recoge la información que voluntariamente revelan estas empresas sobre los componentes de dichos elementos intangibles. El análisis de regresión múltiple aplicado indica que son las empresas con altos niveles de endeudamiento las que parecen estar más predispuestas a brindar información adicional sobre los componentes del capital intelectual, en tanto que las más rentables parecen oponerse a este tipo de revelación.
This investigation was made in order to identify those characteristics of companies that could be significant in explaining the voluntary disclosure policy about Intangible Assets incorporated into the components of Intellectual Capital. In this way, a correlational study has been conducted in order to analyze the relationship between certain characteristics of the companies listed on the Stock Exchange of Buenos Aires and an index that collects the information voluntarily revealed by these companies about the components of Intellectual Capital. The multiple regression analysis applied indicates that companies with high debt levels seem to be more willing to provide additional information about the components of Intellectual Capital, while the most profitable ones seem to oppose to such disclosure.
This investigation was made in order to identify those characteristics of companies that could be significant in explaining the voluntary disclosure policy about Intangible Assets incorporated into the components of Intellectual Capital. In this way, a correlational study has been conducted in order to analyze the relationship between certain characteristics of the companies listed on the Stock Exchange of Buenos Aires and an index that collects the information voluntarily revealed by these companies about the components of Intellectual Capital. The multiple regression analysis applied indicates that companies with high debt levels seem to be more willing to provide additional information about the components of Intellectual Capital, while the most profitable ones seem to oppose to such disclosure.
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Información voluntaria, capital intelectual, características empresariales, Voluntary disclosure, intellectual capital, enterprise features
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Derechos de autor 2018 Revista Lebret