Matches in SemOpenAlex for { <https://semopenalex.org/work/W2887143412> ?p ?o ?g. }
Showing items 1 to 89 of
89
with 100 items per page.
- W2887143412 endingPage "121" @default.
- W2887143412 startingPage "99" @default.
- W2887143412 abstract "The purpose of this paper is to examine the effect of company characteristics (family vs. non- family firms) on disclosure behavior regarding intellectual capital. The sample is composed of 201 firms from the CAC All-Tradable index in 2011. First, this study distinguishes three categories of intellectual capital: structural capital, relational capital, and human capital. Second, it examines the influence of the size, the profitability, the degree of leverage and the particular industrial sector concerned, on the importance of intellectual capital disclosure. We show that family firms disclose more intellectual capital information than non-family firms. The results also show that the industry and the size have a significant and positive influence, that profitability and the degree of leverage have a significant and negative influence on intellectual capital disclosure. Furthermore, French family firms seem to disclose more about intellectual capital than French non-family firms do." @default.
- W2887143412 created "2018-08-22" @default.
- W2887143412 creator A5004277454 @default.
- W2887143412 creator A5027874185 @default.
- W2887143412 creator A5044508115 @default.
- W2887143412 date "2014-01-01" @default.
- W2887143412 modified "2023-09-27" @default.
- W2887143412 title "Voluntary Disclosure Regarding Intellectual Capital: Differences between Family and Non-Family Firms in France" @default.
- W2887143412 hasPublicationYear "2014" @default.
- W2887143412 type Work @default.
- W2887143412 sameAs 2887143412 @default.
- W2887143412 citedByCount "0" @default.
- W2887143412 crossrefType "journal-article" @default.
- W2887143412 hasAuthorship W2887143412A5004277454 @default.
- W2887143412 hasAuthorship W2887143412A5027874185 @default.
- W2887143412 hasAuthorship W2887143412A5044508115 @default.
- W2887143412 hasConcept C10138342 @default.
- W2887143412 hasConcept C119857082 @default.
- W2887143412 hasConcept C121955636 @default.
- W2887143412 hasConcept C129361004 @default.
- W2887143412 hasConcept C136764020 @default.
- W2887143412 hasConcept C144133560 @default.
- W2887143412 hasConcept C145236788 @default.
- W2887143412 hasConcept C153083717 @default.
- W2887143412 hasConcept C162324750 @default.
- W2887143412 hasConcept C2776943663 @default.
- W2887143412 hasConcept C2777382242 @default.
- W2887143412 hasConcept C2779055846 @default.
- W2887143412 hasConcept C2779313860 @default.
- W2887143412 hasConcept C2779445257 @default.
- W2887143412 hasConcept C2780838347 @default.
- W2887143412 hasConcept C34447519 @default.
- W2887143412 hasConcept C41008148 @default.
- W2887143412 hasConcept C4249254 @default.
- W2887143412 hasConcept C556758197 @default.
- W2887143412 hasConcept C57495647 @default.
- W2887143412 hasConcept C63545947 @default.
- W2887143412 hasConceptScore W2887143412C10138342 @default.
- W2887143412 hasConceptScore W2887143412C119857082 @default.
- W2887143412 hasConceptScore W2887143412C121955636 @default.
- W2887143412 hasConceptScore W2887143412C129361004 @default.
- W2887143412 hasConceptScore W2887143412C136764020 @default.
- W2887143412 hasConceptScore W2887143412C144133560 @default.
- W2887143412 hasConceptScore W2887143412C145236788 @default.
- W2887143412 hasConceptScore W2887143412C153083717 @default.
- W2887143412 hasConceptScore W2887143412C162324750 @default.
- W2887143412 hasConceptScore W2887143412C2776943663 @default.
- W2887143412 hasConceptScore W2887143412C2777382242 @default.
- W2887143412 hasConceptScore W2887143412C2779055846 @default.
- W2887143412 hasConceptScore W2887143412C2779313860 @default.
- W2887143412 hasConceptScore W2887143412C2779445257 @default.
- W2887143412 hasConceptScore W2887143412C2780838347 @default.
- W2887143412 hasConceptScore W2887143412C34447519 @default.
- W2887143412 hasConceptScore W2887143412C41008148 @default.
- W2887143412 hasConceptScore W2887143412C4249254 @default.
- W2887143412 hasConceptScore W2887143412C556758197 @default.
- W2887143412 hasConceptScore W2887143412C57495647 @default.
- W2887143412 hasConceptScore W2887143412C63545947 @default.
- W2887143412 hasIssue "3" @default.
- W2887143412 hasLocation W28871434121 @default.
- W2887143412 hasOpenAccess W2887143412 @default.
- W2887143412 hasPrimaryLocation W28871434121 @default.
- W2887143412 hasRelatedWork W1966069023 @default.
- W2887143412 hasRelatedWork W1983369771 @default.
- W2887143412 hasRelatedWork W2107813818 @default.
- W2887143412 hasRelatedWork W2249839863 @default.
- W2887143412 hasRelatedWork W2253910391 @default.
- W2887143412 hasRelatedWork W2353643857 @default.
- W2887143412 hasRelatedWork W2440562747 @default.
- W2887143412 hasRelatedWork W2742681522 @default.
- W2887143412 hasRelatedWork W2950232943 @default.
- W2887143412 hasRelatedWork W2952956805 @default.
- W2887143412 hasRelatedWork W2997252111 @default.
- W2887143412 hasRelatedWork W2997547814 @default.
- W2887143412 hasRelatedWork W3006142568 @default.
- W2887143412 hasRelatedWork W3010248261 @default.
- W2887143412 hasRelatedWork W3044746511 @default.
- W2887143412 hasRelatedWork W3087351742 @default.
- W2887143412 hasRelatedWork W3130100293 @default.
- W2887143412 hasRelatedWork W3188070465 @default.
- W2887143412 hasRelatedWork W3207348757 @default.
- W2887143412 hasRelatedWork W2338359002 @default.
- W2887143412 hasVolume "13" @default.
- W2887143412 isParatext "false" @default.
- W2887143412 isRetracted "false" @default.
- W2887143412 magId "2887143412" @default.
- W2887143412 workType "article" @default.